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conceptualframework
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Asymmetric prudence
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International Public Sector Accounting Standards
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annual and semi-annual financial statements
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cautious prudence
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faithful representation
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measurement
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public sector accounting
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Adam, Berit
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International journal of managerial and financial accounting : IJMFA
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Measurement in public sector financial reporting : theoretical basis and empirical evidence
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ECONIS (ZBW)
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Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off
Kythreotis, Alexios
;
Soltani, Milad
- In:
International journal of managerial and financial …
15
(
2023
)
3
,
pp. 393-412
Persistent link: https://www.econbiz.de/10014315663
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The principle of prudence in government accounting
Adam, Berit
;
Heiling, Jens
;
Meglitsch, Tim
- In:
Measurement in public sector financial reporting : …
,
(pp. 63-83)
.
2023
Persistent link: https://www.econbiz.de/10014287585
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