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403 results - showing 191 - 200
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Conclusion, Glossary and Assessments: European Public Sector Accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     1709  
Author(s)
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Introduction: European Public Sector Accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     1681  
Author(s)
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Public sector accounting future challenges: EPSAS outlook Hot

Uploaded by Ellen Haustein     December 09, 2019     1447  
Author(s)
Paper language
English
Keywords
EPSAS, European accounting, accounting harmonisation
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Consolidation methods Hot

Uploaded by Ellen Haustein     December 09, 2019     1640  
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     1633  
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     1644  
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     2741  
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     2036  
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     2428  
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     1639  
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
403 results - showing 191 - 200
« 1 ... 18 19 20 21 22 ... 41 » 
 

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