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Pension obligations in the European Union : a case study for accounting policy
Biondi, Yuri; Boisseau-Sierra, Marion - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10011977520
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The HM "treasure's island" : the application of accruals-based accounting standards in the UK government
Biondi, Yuri - In: Accounting in Europe 13 (2016) 1, pp. 81-102
Persistent link: https://www.econbiz.de/10012154384
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Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP
Schlaak, Wolfgang Amadeus Dietrich. - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002908878
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Global financial reporting
Flower, John; Ebbers, Gabi - 2002 - 1. publ.
Persistent link: https://www.econbiz.de/10001582175
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Commentary on prospects for global financial reporting
Barth, Mary E. - 2015
This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …
Persistent link: https://www.econbiz.de/10011862091
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Professionalism, staff competency and financial reporting quality in the public sector
Mustapha, Maaruf - In: Malaysian management journal : MMJ 22 (2018), pp. 67-86
Persistent link: https://www.econbiz.de/10012199057
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A proposal of an international environmental reporting grid : what interest for policymakers, regulatory bodes, companies, and researchers? ; reply to discussion of "Mandatory envi...
Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 253-262
Persistent link: https://www.econbiz.de/10010384951
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The diversity of accrual policies in local government financial reporting : an examination of infrastructure, art and heritage assets in Germany, Italy and the UK
Adam, Berit; Mussari, Riccardo; Jones, Rowan H. - In: Financial accountability & management : in governments, … 27 (2011) 2, pp. 107-133
Persistent link: https://www.econbiz.de/10009154863
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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...
Persistent link: https://www.econbiz.de/10011552679
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The Diversity of Accrual Policies in Local Government Financial Reporting : An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK
Adam, Berit; Mussari, Riccardo; Jones, Rowan - 2012
European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how … norms imposed by national policy‐makers or set by IPSAS. Given that a longstanding concern of the literature has been on …
Persistent link: https://www.econbiz.de/10014183140