Benito, Bernardino; Montesinos, Vicente; Vela, José Manuel - In: Journal of Public Budgeting, Accounting & Financial … 15 (2003) 1, pp. 67-91
During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. In this context, the purposes of this paper are, on the one hand, to present the main features of local financial reporting legal requirements, which are very...