Results 111 to 120 of about 11,671 (162)
Boekhoudkundige en technische aandachtspunten ESR 2010 [PDF]
, 2015 Tot voor kort werd het domein van de ‘macro-economische rekeningen’ overgelaten aan toezichthouders en specialisten zoals Eurostat e.d. Mede door het New Public Management waarbij overheden meer en meer inspiratie opdoen in het ondernemingsleven en ...
Christiaens, Johan, Vanhee, Christophe
core
Zusammenarbeit und Koordination als neues Leitbild der Verwaltungsmodernisierung [PDF]
, 2014 Stetig neue Anforderungen an die Leistungsfähigkeit und gleichzeitig steigender Kostendruck sind bereits seit Jahrzehnten die zentralen Herausforderungen öffentlicher Verwaltungen und Auslöser von Veränderungen.
Hammerschmid, Gerhard
core
A contabilidade pública e a contabilidade privada: enquadramento do normativo português no contexto internacional [PDF]
, 2007 Nos últimos anos temos assistido a sucessivos desenvolvimentos na contabilidade pública, em consequência de vários factores de mudança, tais como a internacionalização e globalização da economia.
Nogueira, Sónia P., Ribeiro, Nuno A.
core
Public sector accounting in the Czech Republic and Slovakia [PDF]
, 2017 This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data and improve the performance
Otrusinová, Milana
core
Finance, Accounting and Business AnalysisThe progress made in the development of accounting theory, as well as the accumulated experience of EU Member States, illustrate the growing advantages of public sector accounting systems based on the accrual principle over cash-based accounting.
Daniela Feschiyan, Radka Andasarova
doaj
BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS [PDF]
According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13 ...
Aitai Marian +2 more
core
IPSAS: history - spread - use [PDF]
, 2019 Schmidthuber, Lisa, Hilgers, Dennis
openaire +2 more sources
The role of IPSAS in supporting management and performance indicators [PDF]
, 2010 Christiaens, Johan
core +1 more source
Impact of IPSAS on reforming governmental financial information systems: a comparative study [PDF]
, 2009 Christiaens, Johan, Reyniers, Brecht
core +1 more source