Ditapis dengan
Accounting regulation for charities: international responses to IFRS adoption
Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach – Using a regulatory space approach, this paper relies on publicly available archival evidenc…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Pacific Accounting Review Vol. 25 No. 2, 2013 pp. 124-144
- Judul Seri
- Pacific Accounting Review
- No. Panggil
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The introduction of accrual reporting policy in the Australian public sector
In Australia, during the past two decades there has been a focus on the financial reporting policies of public sector agencies. Financial reporting policy is determined in the central agencies of Departments of Finance and Treasuries, and is subject to the requirement to comply with certain international standards such as the International Monetary Fund’s Government Finance Statistics (GFS) …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting Auditing & Accountability Journal, Vol. 11 No. 5, 1998, pp. 518-539.
- Judul Seri
- Accounting Auditing & Accountability Journal
- No. Panggil
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