Results 251 to 260 of about 380,054 (296)

Empowering the elderly mind: Mindfulness as a tool to improve psychological resilience and quality of life. [PDF]

Bioinformation
Sivaprakash G, Vasudevan VM, Rajendran SS, Anbalagan M, Lakhmanan J, Mani E, Muthuchy P.   +6 more
europepmc   +1 more source

Governmental Accounting and Public Real Estate

The Japanese Journal of Real Estate Sciences
openaire   +1 more source

A Hospital-Based Cross-Sectional Study on the Suboptimal Use of Eye Protective Devices (EPDs) Among Blue-Collar Professionals in India.

J Pharm Bioallied Sci
Raj K, Ravindranath BK, Varsha S, Tiwari HD, Datla PKVK, Tiwari R.   +5 more
europepmc   +1 more source

Some of the next articles are maybe not open access.

Related searches:

Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption

SSRN Electronic Journal, 2014
Brazilian governmental accounting is affected by two reform processes: the implementation of accrual accounting and convergence with the International Public Sector Accounting Standards (IPSAS). This paper analyses the origins, the process and preliminary outcomes of such reforms.
Ricardo Lopes Cardoso, Andre C. B. Aquino, Joss A. M. Pigatto   +2 more
openaire   +1 more source

Modernization of Governmental Accounting Systems

2016
The countries in the Central American region, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, have carried out a reform process of their public financial management systems, seeking to guarantee higher-quality, reliable and timely information, using mainly the International Public Sector Accounting Standards (IPSAS). In this context,
Carlos Araya-Leandro, María Del Carmen Caba-Pérez, Antonio M. López-Hernandez   +2 more
openaire   +1 more source

The questionable economics of governmental accounting

Accounting, Auditing & Accountability Journal, 1998
General purpose financial reporting by Australian government entities is claimed to be in the public interest, providing users with information to monitor use of government resources and to make resource allocation decisions. This study argues that these claims to economic usefulness cannot be discharged by the financial reporting procedures.
Patricia Stanton, John Stanton
openaire   +1 more source

Innovations in Governmental Accounting Systems

2002
In the last years a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting. Recently, the Belgian legislator prepared the accounting reform of provincial governments (1999, 2000) starting as of 1st January 2002.
J. R. Christiaens, C. Vanhee
openaire   +1 more source

ACCOUNTABILITY AND GOVERNMENTAL FINANCIAL REPORTING

Financial Accountability and Management, 1992
Accountability is the cornerstone of Governmental Generally Accepted Accounting Principles (GGAAP) in the United States according to the Governmental Accounting Standards Board (GASB). This paper analyzes the implications of alternative definitions of the concept of accountability for GGAAP and for GASB.
openaire   +1 more source

Handbook of Governmental Accounting

2008
The Growth of GAAP, G.R. Smith, Jr. Progressive Government Budgeting, G.J. Miller and D. Robbins Expenditures and Revenues in U.S. Governments, Z. Zhao Fund Accounting, F.B. Bogui The General Fund, R.S. Kravchuk Debt Service Funds, D.N. Mc Swain Capital Projects Funds, B. Chaney Proprietary Funds, J.D. Wong, C.D. Ekstrom, S. Coberley, and V.
openaire   +1 more source