Designing international public sector accounting standards : an analysis of constituents' participation through comment letters
Marco Bisogno, Francesca Manes-Rossi, Mariafrancesca Sicilia
| Year of publication: |
2022
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| Authors: | Bisogno, Marco ; Manes Rossi, Francesca ; Sicilia, Mariafrancesca |
| Published in: |
Financial accountability and management. - Oxford : Wiley-Blackwell, ISSN 1468-0408, ZDB-ID 2034926-9. - Vol. 38.2022, 4, p. 661-685
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| Subject: | harmonization | input legitimacy theory | IPSASB due process | public sector accounting standards | standard-setting | IFRS | Öffentliches Rechnungswesen | Public accounting | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Öffentlicher Sektor | Public sector | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/faam.12343 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013464783