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Role and future of the Governmental Accounting Standards Board

Antonio, James F. - In: Public budgeting & finance 5 (1985) 2, pp. 30-38

Persistent link: https://www.econbiz.de/10001837527

Rechnungslegungsstandards für Kantone und Gemeinden im Rahmen von IPSAS (International Public Sector Accounting Standards)

Bergmann, Andreas (ed.); Gamper, Andreas (contributor) - 2004

Persistent link: https://www.econbiz.de/10001905571

Der Informationsgehalt einer auf kaufmännischen Grundsätzen basierenden Rechnungslegung von Gebietskörperschaften

Streim, Hannes - In: Stand und Perspektiven der öffentlichen …, (pp. 321-327). 1999

Persistent link: https://www.econbiz.de/10001439490

Governmental entities : compliance and performance auditing considerations

Reinstein, Alan - In: International advances in economic research : IAER ; an … 3 (1997) 2, pp. 206-216

Persistent link: https://www.econbiz.de/10001228221

Rechnungslegung der öffentlichen Verwaltung : IPSAS in der Schweiz ; Chancen und Hindernisse

Schedler, Kuno; Knechtenhofer, Bernhard - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 8, pp. 687-692

Persistent link: https://www.econbiz.de/10001750492

Verbesserte Transparenz durch international public sector accounting standards? : KTI-Projekt prüft die Anwendbarkeit von IPSAS in öffentlichen Institutionen

Mattes, Martin; Bergmann, Andreas - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 8, pp. 693-696

Persistent link: https://www.econbiz.de/10001750494

Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards

Biondi, Yuri - 2012

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...

Persistent link: https://www.econbiz.de/10013117004

Implication of GASB Statement No. 34 for Reporting and Accountability : The Georgia Experience

Lu, Yi (Elaine) - 2012

Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In this paper, using the Georgia Comprehensive Annual Financial Report (CAFR) and interviews with practitioners, we examine the...

Persistent link: https://www.econbiz.de/10013098755

Accounting as a Technology of Government in the Portuguese Empire : The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)

Gomes, Delfina - 2013

This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact “practical action” (Snook, 2000: 186) at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting...

Persistent link: https://www.econbiz.de/10013085857

The Informative Role of Accounting Standards in Privatizing State-Owned Property : Comparing Greek Governmental Accounting Standards and IPSAS

Cohen, Sandra - 2014

This paper examines the suitability of different accounting bases in providing useful information to support privatization decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

Persistent link: https://www.econbiz.de/10013065276