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

Author

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  • Johan Christiaens
  • Séverine Hermans

Abstract

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.

Suggested Citation

  • Johan Christiaens & Séverine Hermans, 2002. "La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(1), pages 91-115.
    • Handle: RePEc:bxr:bxrceb:y:2002:v:45:i:1:p:91-115
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    Citations

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    Cited by:

    1. J. Christiaens & C. Vanhee, 2003. "Capital Assets in Governmental Accounting Reforms," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/207, Ghent University, Faculty of Economics and Business Administration.

    More about this item

    Keywords

    Réforme comptable; comptabilité communale; rapports annuels communaux; Accounting reform; governmental accounting; municipal annual accounts;
    All these keywords.

    JEL classification:

    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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