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Sprache: Englisch
Verlag: LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3843374880 ISBN 13: 9783843374880
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Taschenbuch. Zustand: Neu. Transition to Accrual Accounting in the Public Sector | Implementation of Accrual Accounting in the Public Sector: Problems and Requirements Cases of the Netherlands and Egypt | Hassan Ouda | Taschenbuch | 424 S. | Englisch | 2010 | LAP LAMBERT Academic Publishing | EAN 9783843374880 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu.
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Taschenbuch. Zustand: Neu. Practice-Relevant Accrual Accounting for the Public Sector | Producers' and Users' Perspectives | Hassan Ouda | Taschenbuch | Public Sector Financial Management | xix | Englisch | 2021 | Palgrave Macmillan | EAN 9783030515973 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu.
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Verlag: Springer International Publishing, Springer Nature Switzerland, 2021
ISBN 10: 3030515974 ISBN 13: 9783030515973
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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives.
Sprache: Englisch
Verlag: Springer International Publishing, Springer Nature Switzerland, 2020
ISBN 10: 303051594X ISBN 13: 9783030515942
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives.
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