自2008年4月1日起(英国财政年度为每年4月1日至次年3月31日),英国中央政府开始以国际财务报告准则(IFRSs)为基础编制预算和财务报告,其政府会计改革步入了一个新的阶段。一、英国中央政府会计改革的基本历程(一)引入权责发生制会计20世纪80年代末,英国中央政府的财务报表仅包括预算执行表和资产负债表,其中资产负债表仅列示货币性资产 From April 1, 2008 onwards (UK fiscal year from April 1 to March 31 each year), the UK central government began to prepare its budget and financial reports on the basis of International Financial Reporting Standards (IFRSs). Its government accounting The reform has entered a new phase. First, the basic process of the accounting reform of the Central Government of the UK (A) the introduction of accrual accounting In the late 1980s, the British central government’s financial statements include only the budget execution and balance sheet, which lists only the monetary balance sheet assets