Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost
Jacqueline L. Reck, Linda Ragland
| Year of publication: |
2022
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|---|---|
| Authors: | Reck, Jacqueline L. ; Ragland, Linda |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 4, p. 1-17
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| Subject: | Deferred outflows and inflows of resources | Disaggregation | Financial statement elements | Governmental accounting standards | Municipal bond market | Kommunalobligation | Municipal bond | Öffentliche Anleihe | Public bond | Kommunalverschuldung | Municipal debt | Bilanzierungsgrundsätze | Accounting standards | Öffentliches Rechnungswesen | Public accounting | Kapitalimport | Capital imports |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2022.106948 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013364365