This paper examines the suitability of different accounting bases in providing useful information to support privatisation decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

"The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers,...