Contabilidade Pública e contabilidade privada 2

Comentário sobre o texto de Kay , onde é feita a distinção entre contabilidade pública e contabilidade privada:

However, in respect of those public-sector pension schemes that are funded like private-sector schemes but where the government provides some sort of guarantee, there is no reason for distances in accounting treatment. The strength of a government guarantee may well mean that those schemes can invest for the long term but (in the post-Northern Rock world) taxpayers have a right to know how much risk they are actually underwriting.

Ronald S. Bowie, President, Faculty of Actuaries - Guidelines for sensible debate on public spending - 12 August 2008 - Financial Times - London Ed1 - 12