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Uploaded by Ellen Haustein     December 09, 2019     13  
Paper language
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     10  
Paper language
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     8  
Paper language
Keywords
Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     9  
Paper language
Keywords
Consolidation; consolidated financial reporting; whole of government accounting
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     10  
Paper language
Keywords
Public sector specific standards; IPSAS; non-cash generating assets; non-exchange transactions; service concessions
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     8  
Paper language
Keywords
Public sector specific standards, IPSAS, non-cash generating assets
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     December 09, 2019     31  
Paper language
Keywords
Public sector reporting, accounting concepts, harmonization, EPSAS
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     October 22, 2019     102  
Paper language
Keywords
accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     October 22, 2019     75  
Paper language
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     October 22, 2019     112  
Paper language
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
10 results - showing 1 - 10