Public sector accounting harmonization in the European Union through the lens of the garbage can model
Year of publication: |
2023
|
---|---|
Authors: | Cohen, Sandra ; Manes Rossi, Francesca ; Brusca, Isabel |
Published in: |
Financial accountability and management. - Oxford : Wiley-Blackwell, ISSN 1468-0408, ZDB-ID 2034926-9. - Vol. 39.2023, 3, p. 471-492
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Subject: | EPSAS | garbage can model | harmonization | international accounting standards | standard-setting process | EU-Staaten | EU countries | IFRS | Bilanzrecht | Accounting law | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards |
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