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A case of unwillingness to adopt an international accounting standard: lease accounting in Finnish municipalities

Uploaded by Lasse Oulasvirta     September 22, 2025     499  
Author(s)
Paper language
English
Keywords
User needs, Harmonisation, Cost-benefit aspects, Lease standard, Municipal accounting
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
https://www.emerald.com/jpbafm/article/37/6/286/1298192/A-case-of-unwillingness-to-adopt-an-international
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Consolidated financial statement information and group reporting in the central government: a user-oriented approach Hot

Uploaded by Lasse Oulasvirta     December 31, 2024     2281  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
A user-oriented approach; Consolidation in the central government; Group information needs; Limiting the sphere of consolidation
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
https://www.emerald.com/insight/content/doi/10.1108/jpbafm-08-2022-0126/full/html
From SSRN
ISSN: 1096-3367
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Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany Hot

Uploaded by Ellen Haustein     September 17, 2021     3112  
Author(s)
Paper language
English
Keywords
Usability; Local governments; Financial statements; Politicians; Local council; Citizens
Category
Financial accounting

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html
Read more
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting Hot

Uploaded by Lasse Oulasvirta     March 15, 2021     2259  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Public Money & Management, 2021
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Theoretical approaches to financial purposes and principles Hot

Uploaded by Ellen Haustein     December 09, 2019     1775  
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     2349  
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
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

Uploaded by Ellen Haustein     October 22, 2019     2040  
Author(s)
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
7 results - showing 1 - 7
 
 

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