Confound 发表于 2025-3-23 12:37:25
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Dutch Government Accounting from the Perspective of the Supreme Auditing Institutioncipalities between 1963 and 1996 — the last being The Hague, our seat of government — and my membership of the Netherlands Court of Audit since 1996 have placed me in a position which allows me to offer a few introductory observations from the Dutch perspective on the theme of this conference: ‘The草本植物 发表于 2025-3-23 23:15:54
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Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgirily set up to measure and control the spending of budgetary means, towards business-like accrual accounting. The most important examples are: Hospitals (1987), Health Service Insurances (1990), Pension Funds (1991), Flemish Universities (1995), Flemish High Schools (1995) and Local Governments [MunCarcinogenesis 发表于 2025-3-25 02:42:46
Comparing Cameral and Accrual Accounting in Local Governments differences between governmental and business organizations, a point to be discussed further in the next section of the paper. In spite of these differences, however, there seems to be an international trend towards the replacement of traditional governmental accounting (e.g., cameral accounting) w