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    Consolidated financial statements Hot

    Uploaded by Ellen Haustein     December 09, 2019     1066  
    Author(s)
    Paper language
    English
    Keywords
    Consolidation; consolidated financial reporting; whole of government accounting
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    IPSAS: Case study Hot

    Uploaded by Ellen Haustein     December 09, 2019     1174  
    Author(s)
    Paper language
    English
    Keywords
    Public sector specific standards; IPSAS; non-cash generating assets; non-exchange transactions; service concessions
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Overview of IPSAS on public sector specific topics Hot

    Uploaded by Ellen Haustein     December 09, 2019     1267  
    Author(s)
    Paper language
    English
    Keywords
    Public sector specific standards, IPSAS, non-cash generating assets
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Reporting components and reliability issues Hot

    Uploaded by Ellen Haustein     December 09, 2019     1196  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    IPSAS; reporting entity; financial statements; non-financial information; transparency; auditing
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    Read more
    IPSAS Conceptual framework and views on selected national frameworks Hot

    Uploaded by Ellen Haustein     December 09, 2019     1527  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    IPSAS Conceptual framework and views on selected national frameworks Hot

    Uploaded by Ellen Haustein     December 09, 2019     1109  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    IPSAS: History - Spread - Use Hot

    Uploaded by Ellen Haustein     December 09, 2019     1010  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; international accounting; accounting harmonisation
    Category
    • Comparative Research
    • Financial accounting
    Read more
    Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS Hot

    Uploaded by Ellen Haustein     December 09, 2019     1314  
    Author(s)
    Paper language
    English
    Keywords
    Public sector accounting, accounting harmonisation, IFRS, IPSAS, GFS
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Theoretical approaches to financial purposes and principles

    Uploaded by Ellen Haustein     December 09, 2019     981  
    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
    Read more
    Budgets and budgetary accounting Hot

    Uploaded by Ellen Haustein     December 09, 2019     1047  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Budget plannin; budgetary accounting; budget models; types of appropriations
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    Read more
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