The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model,...

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...