Lasse Oulasvirta

Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany New

Uploaded by Ellen Haustein September 17, 2021 21

Author(s)

Paper language

English

Keywords

Usability; Local governments; Financial statements; Politicians; Local council; Citizens

Category

Financial accounting

A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

Uploaded by Lasse Oulasvirta March 15, 2021 303

Author(s)

Lasse Oulasvirta

Paper language

English

Keywords

Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector

Category

Financial accounting
International Accounting / Accounting Harmonization

Theoretical approaches to financial purposes and principles

Uploaded by Ellen Haustein December 09, 2019 405

Author(s)

Lasse Oulasvirta

Paper language

English

Keywords

Financial accounting; accrual; cash and modified basis of accounting; accounting theories; conventions and principles; conceptual framework

Category

Comparative Research
Financial accounting
International Accounting / Accounting Harmonization

Budgets and budgetary accounting

Uploaded by Ellen Haustein December 09, 2019 462

Author(s)

Lasse Oulasvirta

Paper language

English

Keywords

Budget plannin; budgetary accounting; budget models; types of appropriations

Category

Comparative Research
International Accounting / Accounting Harmonization

The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework

Uploaded by Ellen Haustein October 22, 2019 542

Author(s)

Paper language

English

Keywords

public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability

Category

Financial accounting
International Accounting / Accounting Harmonization