Government Accounting : (Record no. 14702)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01341naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6012517040817 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160611.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060125s|||| xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CHAN, James L |
| 9 (RLIN) | 23155 |
| 245 10 - TITLE STATEMENT | |
| Title | Government Accounting : |
| Remainder of title | an assessment of theory, purposes and standards |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishing, |
| Date of publication, distribution, etc. | January 2003 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Government accounting and financial reporting aims to protect and manage public money and discharge accountability. These purposes, and the nature of public goods and tax financing, give rise to differences with commercial accounting. This is not yet reflected either in government accounting standards in Englishspeaking developed nations or in international public sector accounting standards. All of these are heavily influenced by private sector practices, which favour the accrual basis and consolidated reporting. This article argues for a gradual symmetric approach to accruals and a combination of governmentwide and fund reporting. The author also proposes some broad accounting principles to promote political and economic accountability |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Money & Management |
| Related parts | 23, 1, p. 13-20 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishing, January 2003 |
| International Standard Serial Number | ISSN 0954-0962 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060125 |
| Operator's initials, OID (RLIN) | 1704^b |
| Cataloger's initials, CIN (RLIN) | Analuiza |
No items available.
