’ remunerations and benefits; accounting for employees benefits provisioning; and measurement of public debt and deficit following …This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on … overarching accounting principles and models, as well as their consequences on the working and the very existence of public …

prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and … by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been … adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of …

Background: Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits … benefits into the four BSC perspectives. The best measures of kaizen benefits were determined by employing the Fuzzy TOPSIS … technique. Results: The results present a kaizen performance evaluation system where the benefits were allocated into the four …

A theoretical analysis is provided of the accounting framework and rules applied to the annual accounts of the European … Communities (EC) since 2004. This accounting system draws upon International Public Sector Accounting Standards (IPSAS) and is … based on accrual accounting, under a dual integrated accounting process with the cash accounting that is maintained. It …

accounting system in the international context. During the reform process different countries have put into practice numerous … intermediate variants between the extremes of cash and accrual budgeting and accounting. The reasons for the different national … accounting regulatory bodies imply different national accounting systems. In the Western democracies there are two main broad …