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    Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

    Uploaded by Marco Bisogno     September 02, 2022     371  
    Author(s)
    Paper language
    English
    Keywords
    harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
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    Are higher education institutions in Europe preparing students for IPSAS? Hot

    Uploaded by Sandra Cohen     January 10, 2020     1893  
    Author(s)
    Paper language
    English
    Keywords
    Accrual Accounting; Comperative Analysis; Education programs; IPSASs; Public Sector Accounting Reforms
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

    Uploaded by francesca Manes Rossi     June 22, 2019     1664  
    Author(s)
    Paper language
    English
    Keywords
    non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    https://doi.org/10.1080/17449480.2019.1624791
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    3 results - showing 1 - 3