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Uploaded by Lasse Oulasvirta     March 15, 2021     228  
Paper language
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     350  
Paper language
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

Uploaded by Ellen Haustein     December 09, 2019     409  
Paper language
Keywords
Budget plannin; budgetary accounting; budget models; types of appropriations
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     October 22, 2019     486  
Paper language
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
4 results - showing 1 - 4