Lasse Oulasvirta

Theoretical approaches to financial purposes and principles New

Uploaded by Ellen Haustein December 09, 2019 3

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

Budgets and budgetary accounting New

Uploaded by Ellen Haustein December 09, 2019 58

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

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

Uploaded by Ellen Haustein October 22, 2019 111

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