Abstract
Accounting theories are described and then accounting conventions and
principles and how they may be interpreted in the public sector context.
Public sector Conceptual Frameworks for financial accounting are described
especially from the point of view of the primary users’ needs, valuation and
measurement principles. Different and competing theoretical approaches
to public sector accounting frameworks are also explained.
principles and how they may be interpreted in the public sector context.
Public sector Conceptual Frameworks for financial accounting are described
especially from the point of view of the primary users’ needs, valuation and
measurement principles. Different and competing theoretical approaches
to public sector accounting frameworks are also explained.
| Original language | English |
|---|---|
| Title of host publication | European Public Sector Accounting |
| Editors | Peter Lorson, Susana Jorge, Ellen Haustein |
| Publisher | University of Coimbra |
| Chapter | 5 |
| Pages | 119-142 |
| Number of pages | 24 |
| ISBN (Electronic) | 978-989-26-1861-6 |
| ISBN (Print) | 978-989-26-1856-2 |
| DOIs | |
| Publication status | Published - 2019 |
| Externally published | Yes |
| Publication type | A3 Book chapter |
Keywords
- Financial accounting
- Accrual accounting
- Accounting theories
- Cash accounting
- Conventions and principles
- Conceptual framework