| 000 | 01341naa a2200169uu 4500 | ||
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| 001 | 6012517040817 | ||
| 003 | OSt | ||
| 005 | 20190211160611.0 | ||
| 008 | 060125s|||| xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aCHAN, James L _923155 |
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| 245 | 1 | 0 |
_aGovernment Accounting : _ban assessment of theory, purposes and standards |
| 260 |
_aOxford : _bBlackwell Publishing, _cJanuary 2003 |
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| 520 | 3 | _aGovernment 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 EnglishÂspeaking 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 governmentÂwide and fund reporting. The author also proposes some broad accounting principles to promote political and economic accountability | |
| 773 | 0 | 8 |
_tPublic Money & Management _g23, 1, p. 13-20 _dOxford : Blackwell Publishing, January 2003 _xISSN 0954-0962 _w |
| 942 | _cS | ||
| 998 |
_a20060125 _b1704^b _cAnaluiza |
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| 999 |
_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14702 _d14702 |
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| 041 | _aeng | ||