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370 results - showing 161 - 170
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Consolidation methods Hot

Uploaded by Ellen Haustein     December 09, 2019     1094  
Author(s)
Paper language
English
Keywords
Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Consolidated financial statements Hot

Uploaded by Ellen Haustein     December 09, 2019     1059  
Author(s)
Paper language
English
Keywords
Consolidation; consolidated financial reporting; whole of government accounting
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
IPSAS: Case study Hot

Uploaded by Ellen Haustein     December 09, 2019     1169  
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     1259  
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     1185  
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     1522  
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     1101  
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     1002  
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     1308  
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     974  
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
370 results - showing 161 - 170
« 1 ... 15 16 17 18 19 ... 37 » 
 

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