Accrual Basis in the United States
Accrual Basis in the Federal Budget Process
Meaning of Accrual Basis in the congressional and executive budget processes (GAO source): The basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid. (See also Accrual Accounting.)
Resources
See Also
- Federal Appropriations
- Entries about the United States Budget Process in the Encyclopedia (including Accrual Basis)
- Public Debt
Further Reading
- Legislatures and the budget process: the myth of fiscal control
(J Wehner, 2010)
- Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
- Fiscal institutions and fiscal performance
(JM Poterba, J von Hagen, 2008)
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