The role of fair value accounting in promoting government accountability
Year of publication: |
2012
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Authors: | Rodríguez Bolívar, Manuel Pedro ; Navarro Galera, Andrés |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 48.2012, 3, p. 348-386
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Subject: | Fair value | Financial accountability | IPSAS | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Rechnungswesen | Accounting | Öffentliches Rechnungswesen | Public accounting |
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