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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

The price change conundrum : teaching beyond the rules

Moore, Louella - In: International journal of critical accounting : IJCA 7 (2015) 2, pp. 173-190

Persistent link: https://www.econbiz.de/10011503759

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

A real effects perspective to accounting measurement and disclosure : implications and insights for future research

Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676

Persistent link: https://www.econbiz.de/10011500062

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

Accounting regulation, financial development, and economic growth

Akişik, Orhan - In: Emerging markets finance & trade : a journal of the … 49 (2013) 1, pp. 33-67

Persistent link: https://www.econbiz.de/10009742914

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

The impact of accounting harmonization on financial statements quality in Serbia

Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137

Persistent link: https://www.econbiz.de/10012061671

The development path of Vietnamese accounting system

Tran Thi Thuong - In: International journal of economics and finance 10 (2018) 5, pp. 154-164

Persistent link: https://www.econbiz.de/10011861913

The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case

Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165

Persistent link: https://www.econbiz.de/10012155282