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La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels

par Christiaens, Johan;Hermans, Séverine
Référence Brussels economic review, 45, 1, page (91-115)
Publication Publié, 2002

Article révisé par les pairs

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Résumé :

This paper presents an overview of the current Belgian accounting reform. This reform treats the transition from a cameralistic/cash accounting to a system that integrates both the cameralistic and the accrual accounting in Flemish municipalities. The focus is on actual empirical outcomes of implementation and disclosure based on a sample of annual accounts. An important issue is the lack of a conceptual disclosing framework, which leads to a number of problems and shortcomings in the disclosed annual accounts. The empirical examination reveals that certain important information items such as pension provisions are not disclosed nor commented and that the disclosure considering non-monetary assets is questionable.