Traduction de «comptabilité dans le secteur public » (Français → Anglais) :

It should also be borne in mind that, despite the fact that accruals accounting is a more elaborate system than pure cash accounting, the multitude of different accounting standards, charts of accounts, booking processes and IT systems, as well as auditing standards and practices that often co-exist, even within one sub-sector of general government in a single Member State, suggests that harmonisation will bring about a reduction in bureaucracy and costs which in the medium to longer term would far outweigh the expected investment.

Supports private-sector initiatives designed to facilitate the access of SMEs – in particular micro-enterprises – to funding, such as partnerships between banks and accountancy professionals designed to reduce to 15 days the time required to obtain a small loan (less than EUR 25 000); believes that such partnerships are effective for micro-enterprises because, firstly, accountancy professionals prepare and send online all the financial documents required by the bankers and provide a certain level of assurance on the forecasts supplied by the micro-enterprises, and, secondly, the banks place standardised funding applications online and p ...[+++]rovide reasons for refusals of funding applications;

It includes rules to prevent and combat money laundering as well as standards on accounting in the private sector and on transparency and equal access of all candidates for public works supply and service contracts.

Particular attention regarding professional training within the fisheries sector should be given for the benefit of women involved or wishing to become involved in accounting or management activities (e.g. management, marketing, retailing, business planning, accountancy and bookkeeping, employment regulations and taxation, safety at sea, environment and resource management, etc).

11.01. Certain comparisons between countries, or between industries or sectors within the same economy, become meaningful only when the aggregates in the national accounts (for example, gross domestic product, the final consumption of households, the value-added of an industry, compensation of employees) are considered in relation to the number of inhabitants and labour input variables. It is therefore necessary to have definitions of the total population, employment, jobs, total hours worked, full-time equivalence and employee labour input at constant compensation, which are closely linked to the concepts used in the national accounts.

However, Member States may: (a) authorize the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector;