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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
142
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
299
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
359
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
432
Author(s)
Bianca Mann
Peter C. Lorson
Lasse Oulasvirta
Ellen Haustein
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
Financial accounting
International Accounting / Accounting Harmonization
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4 results - showing 1 - 4