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Accounting Standards for Business Enterprises No. 16—Government Subsidies
2015Article 1 In order to regulate the recognition, measure government subsidies, and disclose the relevant information, these Standards are formulated in light of the Accounting Standards for Enterprises—Basic Standards.
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Governance quality and international accounting standards adoption by microfinance institutions
Recherches en Sciences de GestionCette recherche part du principe qu'une gouvernance forte conduit les dirigeants à faire des choix comptables qui améliorent la transparence et la qualité de l'information financière. Sur la base d'un échantillon d'institutions de microfinance notées sur la période 2005-2012, notre étude montre que les institutions de microfinance (IMF) ayant une ...
Tchatchoua Nya, M. +2 more
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Implementation of Government Accounting Standards on Regional Government
, 2021I. Mardika, Tubagus Ismail
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Accounting Standard Precision, Corporate Governance, and Accounting Restatements
SSRN Electronic Journal, 2018Li Fang +3 more
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Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)
The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local ...
Dian Nurazizah +4 more
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The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local ...
Dian Nurazizah +4 more
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Corporate Governance and Accounting Standards in Oman
Research in Accounting Regulation, 2005Kanukuntla Shankaraiah, D.N. Rao
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Business Management
This study aims to analyze the implementation of the accrual-based government accounting system at the village government level, especially in Dompu District, Dompu Regency. The method used in this study is descriptive qualitative with data collection techniques through observation, interviews, and documentation.
Safiratun Hasanah +2 more
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This study aims to analyze the implementation of the accrual-based government accounting system at the village government level, especially in Dompu District, Dompu Regency. The method used in this study is descriptive qualitative with data collection techniques through observation, interviews, and documentation.
Safiratun Hasanah +2 more
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Independent Accountability Mechanisms: Promotion of Standards, Good Governance and Accountability
2019Suresh Nanwani, Owen McIntyre
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Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making
, 2016Sandra Cohen, Sotirios Karatzimas
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