Abstrakti
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.
| Alkuperäiskieli | Englanti |
|---|---|
| Otsikko | European Public Sector Accounting |
| Toimittajat | Peter Lorson, Susana Jorge, Ellen Haustein |
| Luku | 5 |
| Sivut | 119-142 |
| Sivumäärä | 24 |
| ISBN (elektroninen) | 978-989-26-1861-6 |
| DOI - pysyväislinkit | |
| Tila | Julkaistu - 2019 |
| Julkaistu ulkoisesti | Kyllä |
| OKM-julkaisutyyppi | A3 Kirjan tai muun kokoomateoksen osa |