"Financial accounting is the accurate recording of all transactions and combining these into a statement which shows … the performance for an accounting period which is normally a year and a statement which shows the resources and …

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …