This concept is addressed by the International Public Sector Accounting Standards (IPSAS), which require that the full employee benefits to staff members are charged to programmes at the time that these entitlements are being earned or incurred, and not at the time that payments are made.
《国际公共部门会计准则》讨论了这一概念，要求在应付款发生时，而不是在支付时向方案收取工作人员的全部津贴。