Differential reporting in the public sector—financial reporting for small- and medium-sized entities-Reference-Cited by-同舟云学术

Differential reporting in the public sector—financial reporting for small- and medium-sized entities

Published:2023-03-31 Issue:1 Volume:44 Page:71-79
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Adam Berit¹,Heiling Jens²

Affiliation:

1. Hochschule für Wirtschaft und Recht (HWR), Berlin, Germany

2. Financial Accounting and Advisory Services, EY GmbH, Wirtschaftsprüfungsgesellschaft, Stuttgart, Germany

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2023.2194029

Reference24 articles.

1. Implementing public sector accruals in OECD member states: Major issues and challenges

2. Australian Accounting Standards Board. (2010). AASB Standard: Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements . AASB 2010-2 June 2010. https://www.aasb.gov.au/admin/file/content105/c9/AASB2010-2_06-10.pdf.

3. Public Sector Accounting and Auditing in Europe

4. Differential Financial Reporting Requirements: Developing a Framework Using a Multi-Actor Multi-Criteria Analysis

5. Local government administration systems and local government accounting information needs: is there a mismatch?

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