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425 results - showing 221 - 230
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IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     2626  
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
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IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     1817  
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     1829  
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     2193  
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 Hot

Uploaded by Ellen Haustein     December 09, 2019     1778  
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     2352  
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
Differences between private and public sector accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     5477  
Author(s)
Andy Wynne
Paper language
English
Keywords
accountability; accounting standards; accrual; citizens; assets; balance sheet; budget; depreciation; financial accounting; financial reporting; financial statements; liabilities; New Public Management; private sector accounting; public sector accounting;
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Read more
History of public sector accounting & alternatives Hot

Uploaded by Ellen Haustein     December 09, 2019     1510  
Author(s)
Andy Wynne
Paper language
English
Keywords
accountability, accounting year, assurance, auditor, budgetary control, budget out-turn report, internal control, public sector accounting, treasurer, treasury, taxation
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Read more
Approaches to public sector accounting and reporting in Europe Hot

Uploaded by Ellen Haustein     December 09, 2019     1790  
Author(s)
Paper language
English
Keywords
Public sector reporting, accounting concepts, harmonization, EPSAS
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Does financial health influence the re-election of local governments? Hot

Uploaded by Marco Bisogno     October 31, 2019     2012  
Author(s)
Paper language
English
Keywords
Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
Category
Other

How to get the paper

From the author (email)
mbisogno@unisa.it
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425 results - showing 221 - 230
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