The impact of GAAP on fiscal decision making: a review of twelve years' experience with accrual and output-based budgets in New Zealand
Year of publication: |
2003
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Authors: | Warren, Ken ; Barnes, Cheryl |
Published in: |
OECD journal on budgeting. - Paris : Organisation for Economic Cooperation and Development, ISSN 1608-7143, ZDB-ID 2045853-8. - Vol. 3.2003, 4, p. 7-40
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Subject: | Bilanzierungsgrundsätze | Accounting standards | Öffentlicher Haushalt | Public budget | Finanzreform | Fiscal reform | Neuseeland | New Zealand | 1991-2003 |
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