Towards convergence of government financial statistics and accounting in Europe at central and local levels
The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2018-07-01
|
| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/353241 |