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- Toujours un magasin près de chez vous
Practice-Relevant Accrual Accounting for the Public Sector
Producers' and Users' Perspectives
Hassan Ouda
105,45 €
+ 210 points
Format
Description
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 338
- Langue:
- Anglais
- Collection :
Caractéristiques
- EAN:
- 9783030515942
- Date de parution :
- 24-10-20
- Format:
- Livre relié
- Format numérique:
- Genaaid
- Dimensions :
- 148 mm x 210 mm
- Poids :
- 580 g
