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

    Uploaded by Lasse Oulasvirta     March 15, 2021     228  
    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
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    Theoretical approaches to financial purposes and principles

    Uploaded by Ellen Haustein     December 09, 2019     350  
    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
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    Budgets and budgetary accounting

    Uploaded by Ellen Haustein     December 09, 2019     409  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Budget plannin; budgetary accounting; budget models; types of appropriations
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework

    Uploaded by Ellen Haustein     October 22, 2019     486  
    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
    4 results - showing 1 - 4