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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

Abstract : This paper studies the impact of the choice of generating event on the relevance of financial information, particularly information on consolidated accounts of Social Security funds. A theoretical and pragmatic approach of generating events leads to the adoption of two notions: “primary generating event” and “secondary generating event.” The choice between these events does not go against the principles of accrual accounting. Numerical simulations carried out on consolidated accounts of Social Security funds from 2003 to 2005 demonstrate that the “secondary generating event” eliminates period-end accrual, essentially based on estimates, and provides relevant accounting data.
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https://halshs.archives-ouvertes.fr/halshs-02099258
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Submitted on : Tuesday, April 23, 2019 - 5:09:37 PM
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Evelyne Lande, Sandrine Boulerne, Fatima Jaouan. L’incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2008, pp.173-188. ⟨10.3917/cca.142.0173⟩. ⟨halshs-02099258⟩

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