European Union Agency for Railways

ABAC
(Accrual Based Accounting)

The Commission’s accounting system, which since 2005 has been enriched by accrual accounting rules. Apart from the cash-based budget accounts, the Commission produces accrual-based accounts.
Document
Glossary
Context
EU Policy
Origin document

EU budget glossary - A list of the most common words and useful terms concerning the EU budget

Reference Link
https://commission.europa.eu/system/files/2019-07/eu-budget-glossary-2019_en.pdf
Release