书目名称 | International Comparative Issues in Government Accounting | 副标题 | The Similarities and | 编辑 | Aad D. Bac | 视频video | | 图书封面 |  | 描述 | Due to the developments in the role of governments, theimportance of government accounting and financial reporting isincreasing. This led to changes in Government Accounting all over theworld. For institutional, public finance and other reasons this hasnot always been done for central governments and regional and localgovernments in the same way. Some countries maintain the cash basis,some changed over to the accrual basis. Many of them started at firstwith lower government levels, only few changed over completely. ..Comparative Issues in Government and Accounting. aims to giveinsight in the array of different patterns the world shows withrespect to government accounting and financial reporting. Of course acomplete overview would have been too ambitious a goal. This bookbrings together an interesting number of academics coming from arepresentative number of countries to get an impression of thesituation and especially of the existence and the backgrounds ofsimilarities and differences. .Thirty-five authors and co-authors produced 21 chapters reflecting onthe situations in 16 countries on 4 continents. Countries dealt withare Albania, Australia, Belgium, China, Egypt, Finland, Franc | 出版日期 | Book 2001 | 关键词 | Auditing; China; Finance; Japan; Reporting; Russia; USA; accounting; financial management; innovation; innovat | 版次 | 1 | doi | https://doi.org/10.1007/978-1-4757-5563-3 | isbn_softcover | 978-1-4419-4881-6 | isbn_ebook | 978-1-4757-5563-3 | copyright | Springer Science+Business Media Dordrecht 2001 |
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