From governmental accounting to national accounting: implications on the Portuguese central government deficit

Based on the relevant differences between Governmental Accounting (GA/microeconomic perspective) and National Accounting (NA/macroeconomic perspective) this paper examines the main adjustments made in Portugal to the General Government Sector data required to convert Governmental Accounts into Natio...

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Bibliographic Details
Main Authors: Maria Antónia Jorge de Jesus, Susana Margarida Jorge
Format: Article
Language:English
Published: Coimbra University Press 2010-06-01
Series:Notas Económicas
Online Access:https://impactum-journals.uc.pt/notaseconomicas/article/view/3452