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elevated statute. The faithful reflection of financial performance, including in education, is found among theaccounting … found in the budget execution account. This paper approaches the issue of financial performance, the features of cash and … accrualaccountings, the way in which financial performance in higher education institutions is reflectedthrough the patrimonial earnings …
Persistent link: https://www.econbiz.de/10008497440
The deep transformations which have marked the public sector, generated by theEuropean Union extension, the decentralization process, the increase of complex activities, theascendant trend of current agreements and the descendant trend of future resources requireredefining the role of internal...
Persistent link: https://www.econbiz.de/10008497481