From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments
In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector Accounting Standards (IPSASs)—which are recognized a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidad Nacional de Colombia
2014-09-01
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| Series: | Innovar: Revista de Ciencias Administrativas y Sociales |
| Subjects: | |
| Online Access: | http://www.revistas.unal.edu.co/index.php/innovar/article/view/46653 |