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    New development: The first-time adoption of uniform public sector accounting standards—a German case study Hot

    Uploaded by Ellen Haustein     October 22, 2019     1624  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

    Uploaded by Ellen Haustein     October 22, 2019     1557  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    2 results - showing 1 - 2