Standardized Charts of Accounts Here & Abroad - How have other countries prepared consolidated financial statements? Does the United States' struggle with implementing a governmentwide Standard General Ledger (SGL) have its parallels abroad? This article compares the U.S. SGL with the charts of accounts of Canada and Australia, which employ similar accounting methodologies.
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|Authors:||Kuritzky, Simcha L.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 50.2001, 4, p. 34-41
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