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Governmental accounting and budgeting in Malta and Poland – a different dance to the same tune

International Journal of Public Sector Management, 2022
PurposeThis paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's harmonization project and the push towards the implementation of ...
M. Kowalczyk, J. Caruana
semanticscholar   +1 more source

Governmental accounting ethics

The Routledge Handbook of Accounting Ethics, 2020
P. Kelly
openaire   +2 more sources

Real effects of governmental accounting standards: Evidence from GASB statement No. 53 – Accounting and financial reporting for derivative instruments

Journal of Accounting and Public Policy, 2020
GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U.S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative ...
Tharindra Ranasinghe
exaly   +2 more sources

Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union

open access: yesInternational Journal of Public Administration, 2016
Susana Jorge   +2 more
exaly   +2 more sources

Stakeholder participation in the governmental accounting standard-setting process

Journal of Public Budgeting, Accounting and Financial Management, 2018
Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters.
Suzanne Lowensohn
exaly   +2 more sources

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