Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices-Reference-Cited by-同舟云学术

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Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices

Published:2020-10-24 Issue: Volume: Page:61-121
ISSN:
Container-title:Practice-Relevant Accrual Accounting for the Public Sector
language:
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Author:

Ouda Hassan

Publisher

Springer International Publishing

Link

http://link.springer.com/content/pdf/10.1007/978-3-030-51595-9_3

Reference82 articles.

1. Accounting Standard Board (ASB). (2006, January). Heritage Assets Can Accounting Do Better? Discussion paper, Accounting Standards Board, London, p. 89.

2. Anthony, R. N. (1994). In Lieu of Depreciation. Working Paper 94-067, Graduate School of Business Administration, Harvard University.

3. Australian Accounting Research Foundation (AARF). (1990). Financial Reporting by Local Government. Australian Accounting Standard AAS 27, Australian Accounting Research Foundation, Melbourne.

4. Australian Accounting Research Foundation (AARF). (1992). Definition, Recognition of the Elements of Financial Statements. Statement of Accounting Concepts SAC 4, Australian Accounting Research Foundation, Melbourne.

5. Australian Accounting Research Foundation (AARF). (1993). Financial Reporting by Government Departments. Australian Accounting Standard AAS 29, Australian Accounting Research Foundation, Melbourne.

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