Practice-Relevant Accrual Accounting for the Public Sector (e-bok)
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E-bok
Filformat
EPUB med LCP-kryptering (0.0 MB)
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Kan laddas ned under 24 månader, dock max 6 gånger.
Språk
Engelska
Utgivningsdatum
2020-10-23
Förlag
Springer International Publishing
ISBN
9783030515959

Practice-Relevant Accrual Accounting for the Public Sector E-bok

Producers' and Users' Perspectives

av Hassan Ouda, Susana Jorge
E-bok (LCP),  Engelska, 2020-10-23
1549
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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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