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Reform der Rechnungslegung der öffentlichen Verwaltung : IDW Symposium am 6./7. November 2003 in Berlin ; [... Symposion "Reform der Rechnungslegung der öffentlichen Verwaltung" .....

2004

Persistent link: https://www.econbiz.de/10001992651

Assessing the countries' convergence to IPSAS from a cultural perspective

Santos, Paula Gomes dos; Albuquerque, Fábio de - In: International journal of accounting and information … 32 (2024) 2, pp. 181-206

Persistent link: https://www.econbiz.de/10014548988

Governance, transparency and accountability : an international comparison

Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Journal of policy modeling : JPMOD ; a social science … 37 (2015) 1, pp. 136-174

Persistent link: https://www.econbiz.de/10011332973

Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20

Njaala, Papias - 2016

International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The...

Persistent link: https://www.econbiz.de/10012999221

Composition and Assessment of Biological Assets According To National Accounting Standards (Public Sector Accounting Standards) 136 'Biological Assets'

Kytaichuk, Tetiana - 2022

The article deals with the actual problems of implementation of the national provision (standard) of accounting in the public sector 136 “Biological Assets”. The essence of the concept of “biological assets” in various scientific and literary sources was investigated. Different...

Persistent link: https://www.econbiz.de/10014238327