Accrual accounting in EU local governments : one method, several approaches
Year of publication: |
2009
|
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Authors: | Pina, Vicente ; Torres, Lourdes ; Yetano, Ana |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 18.2009, 4, p. 765-807
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Subject: | Rechnungsabgrenzung | Accruals and deferrals | Jahresabschluss | Financial statement | Neues Steuerungsmodell | New public management | Vergleich | Comparison | Empirische Methode | Empirical method | Kommunalverwaltung | Local government | EU-Staaten | EU countries |
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