Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

doi:10.14195/978-989-26-2464-8_4

Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

Administrative Studies

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Abstract

The theories of accounting are described first, followed by the conventions and principles of accounting and their interpretation in the public sector. Public sector Conceptual Frameworks for financial accounting are outlined 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 C. Lorson, Susana Jorge, Ellen Haustein
Publisher	Imprensa da Universidade de Coimbra
Chapter	4
Pages	123-150
Number of pages	28
Edition	2
ISBN (Electronic)	978-989-26-2464-8
ISBN (Print)	978-989-26-2463-1
DOIs	https://doi.org/10.14195/978-989-26-2464-8_4
Publication status	Published - 2023
Publication type	B2 Book chapter

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10.14195/978-989-26-2464-8_4Licence: CC BY-NC-ND

Theoretical approaches to financial accounting purposes and principlesFinal published version, 1.43 MBLicence: CC BY-NC-ND

https://urn.fi/URN:NBN:fi:tuni-202406117113Licence: CC BY-NC-ND

Cite this

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Theoretical approaches to financial accounting purposes and principles

Abstract

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