Theoretical approaches to financial purposes and principles
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Uploaded by Ellen Haustein
Uploaded date: December 09, 2019
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Publication date
October 31, 2019
Author(s)
Paper language
Abstract
Accounting theories are described and then accounting conventions and
principles and how they may be interpreted in the public sector context.
Public sector Conceptual Frameworks for financial accounting are described
especially from the point of view of the primary users’ needs, valuation and
measurement principles. Different and competing theoretical approaches
to public sector accounting frameworks are also explained.
principles and how they may be interpreted in the public sector context.
Public sector Conceptual Frameworks for financial accounting are described
especially from the point of view of the primary users’ needs, valuation and
measurement principles. Different and competing theoretical approaches
to public sector accounting frameworks are also explained.
Preferred Citation
Oulasvirta, L. (2019): Approaches to public sector accounting and reporting in Europe, in: Lorson, P./Jorge, S./Haustein, E. (2019) (eds.): European Public Sector Accounting, Coimbra, ISBN: 978-989-26-1856-2, pp. 119-142, https://doi.org/10.14195/978-989-26-1861-6_5
Keywords
Financial accounting; accrual; cash and modified basis of accounting; accounting theories; conventions and principles; conceptual framework
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Category
- Comparative Research
- Financial accounting
- International Accounting / Accounting Harmonization
Type of Paper
Book chapter
