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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
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 …
Persistent link: https://www.econbiz.de/10011552679
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Accounting : impact of technology
Rajaratnam, S. - In: Research bulletin / The Institute of Cost Accountants … 45 (2019/2020) 3/4, pp. 1-19
Persistent link: https://www.econbiz.de/10012597659
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Twin accounting? : A closer look at the compatibility of accounting practices of UK companies with US GAAP
Zambon, Stefano - 1998
Persistent link: https://www.econbiz.de/10000680729
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Business accounting UK GAAP ; 2
Wood, Frank; Sangster, Alan - 2008 - 1. ed.
Persistent link: https://www.econbiz.de/10003752884
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Accounting for public hospitals : a case study of modified GAAP
Ellwood, Sheila - In: Abacus : a journal of accounting, finance and business … 44 (2008) 4, pp. 399-422
Persistent link: https://www.econbiz.de/10003793412
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An empirical investigation of the true and fair override in the United Kingdom
Livne, Gilad; McNichols, Maureen - In: Journal of business finance & accounting : JBFA 36 (2009) 1/2, pp. 1-30
Persistent link: https://www.econbiz.de/10003822123
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The FASB and accounting for economic reality
Lee, Thomas A. - In: Accounting and the public interest 6 (2006) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10003907284
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Business accounting ; 1
Wood, Frank; Sangster, Alan - 2008 - 11. ed., IFRS ed.
Persistent link: https://www.econbiz.de/10003676994
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Business accounting UK GAAP ; 1
Wood, Frank; Sangster, Alan - 2008 - 1. ed.
Persistent link: https://www.econbiz.de/10003688540