Glöckner, Andreas - 2014 - 1. Aufl.
Due to federalism and wide-spread responsibilities German Public Sector Accounting shows a picture of vast … heterogeneity. Enduring discussions on the European Union level on harmonizing accrual accounting for all member states and their … – de lege ferenda – a conceptual base suitable for the accounting of the German federal level, the German “Länder”, and …