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