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Belgian public accounting, which is continuously evolving, has to meet international standards. The aim of this paper is to describe the current Belgian public accounting systems and to analyze their compliance with IPSAS 1, 6 and 22, key points of modern accounting. We first describe the development of Belgian public accounting since 1846. We then focus on the 2003 accounting reform, and more specifically its content and its triggering factors. The level of implementation of this reform in thedoi:10.5539/ijbm.v8n9p122 fatcat:kvcblzlwgncjnm3j3a66a6cf2e