000048140 001__ 48140 000048140 005__ 20170921150109.0 000048140 0247_ $$2doi$$a10.15446/innovar.v24n54.46458 000048140 0248_ $$2sideral$$a88760 000048140 037__ $$aART-2014-88760 000048140 041__ $$aeng 000048140 100__ $$0(orcid)0000-0002-2897-1744$$aBrusca Alijarde, I.$$uUniversidad de Zaragoza 000048140 245__ $$aAccrual financial reporting in the public sector: Is it a reality? 000048140 260__ $$c2014 000048140 5060_ $$aAccess copy available to the general public$$fUnrestricted 000048140 5203_ $$aAlthough modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significantly different. the research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively. 000048140 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/ 000048140 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000048140 700__ $$aMontesinos Julve, V. 000048140 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDepartamento de Contabilidad y Finanzas$$cEconomía Financiera y Contabilidad 000048140 773__ $$g24, 54 (2014), 107-120$$pInnovar$$tInnovar$$x0121-5051 000048140 8564_ $$s427224$$uhttps://zaguan.unizar.es/record/48140/files/texto_completo.pdf$$yVersión publicada 000048140 8564_ $$s89064$$uhttps://zaguan.unizar.es/record/48140/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000048140 909CO $$ooai:zaguan.unizar.es:48140$$particulos$$pdriver 000048140 951__ $$a2017-09-21-14:56:47 000048140 980__ $$aARTICLE