Accounting policies in the public sector : characteristics and consequences of accounting for capital assets
Ryan P. McDonough, Claire J. Yan
| Year of publication: |
2023
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|---|---|
| Authors: | McDonough, Ryan P. ; Yan, Claire J. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 1, p. 1-19
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| Subject: | Accounting policies | Capital assets | GASB statement No. 34 | State and local governments |