Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions
Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges and Francesca Manes-Rossi
| Year of publication: |
2019
|
|---|---|
| Authors: | Bisogno, Marco ; Aggestam Pontoppidan, Caroline ; Hodges, Ron ; Manes Rossi, Francesca |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 16.2019, 2, p. 219-235
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| Subject: | accrual accounting | IPSASB Conceptual Framework | non-exchange revenue | public sector accounting | Öffentliches Rechnungswesen | Public accounting | Öffentlicher Sektor | Public sector | Rechnungsabgrenzung | Accruals and deferrals | Öffentliche Einnahmen | Public revenue | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting |
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