Abstract
Since the 1980s, governmental accounting in many (western industrialised) countries has undergone fundamental changes, most importantly the introduction of accrual accounting at some or all levels of government. This required an adaptation of the relevant accounting standards set by law, by standard setting bodies or by standard setting advisory bodies. International guidance for these reforms was only available from 2001 when the first International Public Sector Accounting Standards (IPSASs) were promulgated.
Dieser Beitrag wurde in englischer Sprache verfasst, um ihn damit auch dem größeren, nicht deutschsprachigen Interessentenkreis zugänglich zu machen. Dank schulde ich Dr. Britta Lüder für die sorgfältige Durchsicht des Manuskriptes and zahlreiche Anregungen.
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Lüder, K. (2008). International Governmental Accounting Research. In: Wagner, F.W., Schildbach, T., Schneider, D. (eds) Private und öffentliche Rechnungslegung. Gabler. https://doi.org/10.1007/978-3-8349-8093-9_12
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DOI: https://doi.org/10.1007/978-3-8349-8093-9_12
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