Implementation of accrual accounting concept in Indonesian government: is it the true concept?
Year of publication: |
2021
|
---|---|
Authors: | Ram'dhan, M. Nur ; Nurdiono ; Evana, Einde ; Dewi, Fajar Gustiawaty ; Lindrianasari |
Published in: |
International journal of trade and global markets. - Olney : Inderscience, ISSN 1742-755X, ZDB-ID 2455723-7. - Vol. 14.2021, 2, p. 166-175
|
Subject: | accrual accounting | government | financial statements | ambiguity-conflict models | Rechnungsabgrenzung | Accruals and deferrals | Elektrizitätswirtschaft | Electric power industry | Öffentliches Rechnungswesen | Public accounting | Indonesien | Indonesia | Neues Steuerungsmodell | New public management | Öffentlicher Haushalt | Public budget |
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