On the other hand, as noted in the IFAC report &quot; Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities &quot; , the recognition of liabilities:
Par ailleurs, comme il est observé dans le rapport de l &apos; IFAC Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities, la constatation des charges à payer: