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L'incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale

Author

Listed:
  • Évelyne Lande
  • Sandrine Boulerne
  • Fatima Jaouan

Abstract

This paper aims to study the impact of choice of generating event on the relevance of financial information, particularly information on consolidated accounts of the social security funds. A theoretical and pragmatical approach of generating events lead to the adoption of two notions : « primary generating event » and « secondary generating event ». The choice between these events doesn?t go against the principles of accrual accounting. Numerical simulations realised from 2003 to 2005, on consolidated accounts of social security funds, demonstrate that the « secondary generating event » eliminate period-end accrual, essentially estimated, and provide relevant accounting data.

Suggested Citation

  • Évelyne Lande & Sandrine Boulerne & Fatima Jaouan, 2008. "L'incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 173-188.
    • Handle: RePEc:cai:accafc:cca_142_0173
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