Results 1 to 10 of about 40,530 (164)
A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment [PDF]
Journal of Accounting and Investment, 2021 Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision) Design/Methodology/Approach: This article is a critical review ...
Irwan Taufiq Ritonga
doaj +2 more sources
Government Accounting: An Assessment of Theory, Purposes and Standards [PDF]
Public Money and Management, 2003 Government accounting and financial reporting aims to protect and manage public money and discharge accountability. These purposes, and the nature of public goods and tax financing, give rise to differences with commercial accounting. This is not yet reflected either in government accounting standards in English-speaking developed nations or in ...
James L Chan
exaly +2 more sources
Modern Economy, 2016 Through joint efforts, “Chinese Government Accounting Standards—Basic Standards” was finally officially promulgated on October 23, 2015. This is a great achievement of our government accounting reform and it has a significant influence on future reform in China.
exaly +3 more sources
A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting [PDF]
Accounting, Economics and Law: A Convivium, 2014 AbstractThis paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK’s fiscal and monetary policies. In the light of
Josette Caruana
exaly +3 more sources
Accounting for government grants: Standard-setting and accounting choice [PDF]
Journal of Accounting and Public Policy, 2018 This paper provides evidence on several matters relating to accounting for government grants under International Financial Reporting Standards (IFRS). Focusing on grants related to assets, we trace the development of International Accounting Standard (IAS) 20, outline some of the problems of current accounting practice, and suggest why these have not ...
Stadler, Christian +1 more
openaire +1 more source
The Journey of Indonesian Government Accounting
Accounting and Management Journal, 2023 From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance.
Fandi Prasetya
doaj +1 more source
Journal of Accounting and Investment, 2023 Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting ...
Ahmad Juanda +2 more
doaj +1 more source
Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado
Indonesia Accounting Journal, 2020 Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse.
Jefri Fanuel Motoh +2 more
doaj +1 more source
Accounting Standard, Corporate governance, and accounting quality
Jurnal ASET (Akuntansi Riset), 2020 Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality.
zaitul, zaitul +3 more
openaire +3 more sources
KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
doaj +1 more source