Julve, Vicente Montesinos - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 159-185
In the last years, international governmental accounting standards have been developed, with an especial relevance in … accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international … financial reporting requirements. The purposes of this paper are, on the one hand, to present the main features of international …
