Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government?
Allan Molland and Robert Clift
| Year of publication: |
2008
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|---|---|
| Authors: | Molland, Allan ; Clift, Robert |
| Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 16.2008, 2, p. 97-108
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| Subject: | Kommunalverwaltung | Local government | Rechnungsabgrenzung | Accruals and deferrals | IFRS | Öffentliches Rechnungswesen | Public accounting | Infrastrukturinvestition | Infrastructure investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003929942