Accrual financial reporting in the Public Sector: Is it a reality?
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrualbased financial information coex...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
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/46458 |