Should all capital goods of governments be recognised as assets in financial accounting?
Year of publication: |
2012
|
---|---|
Authors: | Christiaens, Johan ; Rommel, Jan ; Barton, Allan D. ; Everaert, Patricia |
Published in: |
Baltic journal of management. - Bingley : Emerald Group Publishing Limited, ISSN 1746-5265, ZDB-ID 2248722-0. - Vol. 7.2012, 4, p. 429-443
|
Subject: | Rechnungswesen | Accounting | IFRS | Rechnungsabgrenzung | Accruals and deferrals | Öffentlicher Sektor | Public sector |
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