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Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government
Holder, William W. - In: Australian Accounting Review 21 (2011) 1, pp. 107-110
Persistent link: https://www.econbiz.de/10011202547
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Gasb versus fasb: user perceptions of the alternative formats for preparing the statement of cash flows
Smith, G. Robert; Freeman, Robert J.; Bryan, Barry J. - In: Journal of Public Budgeting, Accounting & Financial … 9 (1997) 2, pp. 224-250
This paper reports results of a survey that examines user perceptions of alternate formats of the Statement of Cash Flows (SCF) mandated by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). The formats were compared using seven reporting...
Persistent link: https://www.econbiz.de/10014895142
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The effect of seasonal variations in auditor workload on local government audit fees and audit delay
Johnson, Laurence E.; Davies, Stephen P.; Freeman, Robert J. - In: Journal of Accounting and Public Policy 21 (2002) 4-5, pp. 395-422
Persistent link: https://www.econbiz.de/10005546272
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Government Financial-Reporting Standards: Reviewing the Past and Present, Anticipating the Future
Shoulders, Craig D.; FreeMan, Robert J. - In: The Oxford handbook of state and local government finance. 2012
Persistent link: https://www.econbiz.de/10012881583