The principle of prudence in government accounting
Year of publication: |
2023
|
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Authors: | Adam, Berit ; Heiling, Jens ; Meglitsch, Tim |
Published in: |
Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 63-83
|
Subject: | Asymmetric prudence | cautious prudence | conceptualframework | measurement | public sector accounting | International Public Sector Accounting Standards |
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