Accounting for government guarantees : perspectives on fiscal transparency from four modes of accounting
Year of publication: |
December 2018
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Authors: | Heald, David ; Hodges, Ron |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 48.2018, 7, p. 782-804
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Subject: | guarantees | government financial reporting | statistical accounting | fiscal transparency | Fiskalische Transparenz | Fiscal transparency | Öffentliches Rechnungswesen | Public accounting | Rechnungswesen | Accounting | Finanzpolitik | Fiscal policy | Öffentlicher Haushalt | Public budget | Welt | World | Finanzkontrolle | Fiscal control |
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