Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …

Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of … economic development in the world. Most researchers focus their attention to business accounting, with attention to further … accounting: though the State is reducing its sphere of activity, some part of “public service” will persist. How (public sector …