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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     893  
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     2794  
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     2295  
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
 
 

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