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425 results - showing 211 - 220
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Are higher education institutions in Europe preparing students for IPSAS? Hot

Uploaded by Sandra Cohen     January 10, 2020     3359  
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
Read more
Designing an Accountability Index: A Case Study of South America Central Governments Hot

Uploaded by Sandra Cohen     January 10, 2020     1976  
Author(s)
Paper language
English
Keywords
Accountability; Cental governments; Index; Global Reporting Initiative
Category
Comparative Research

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
Conclusion, Glossary and Assessments: European Public Sector Accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     1901  
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     1866  
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     1593  
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     1813  
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     1848  
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     1843  
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     4711  
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     3138  
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
425 results - showing 211 - 220
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