Bianca Mann

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New development: The first-time adoption of uniform public sector accounting standards—a German case study Hot

Uploaded by Ellen Haustein October 22, 2019 1623

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Keywords

accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency

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The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

Uploaded by Ellen Haustein October 22, 2019 1556

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Paper language

Keywords

public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability