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Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs) : the case of the Nepali central government
Adhikari, Pawan; Kuruppu, Chamara; Wynne, Andy; … - In: Public sector accounting, accountability and auditing …, (pp. 85-108). 2015
Persistent link: https://www.econbiz.de/10011413860
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Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) – The Case of the Nepali Central Government
Adhikari, Pawan; Kuruppu, Chamara; Wynne, Andy; … - In: The public sector accounting, accountability and …, (pp. 85-108). 2015
Purpose The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS...
Persistent link: https://www.econbiz.de/10015367175