Torres L., Pina V., Local government financial reporting in the USA and Spain. A comparative study, „Spanish Journal of Finance and Accounting" 2003 nr 115, s. 153-183.TORRES, L., PINA, V. Local government financial reporting in the USA and Spain. A comparative study, in Spanish ...
State,GeneralPurposeorSpecialPurposeLocalGovernmentthatislegallyseparateandfiscallyindependentofotherstateorlocalgovernments ComponentUnit Legallyseparateorganizationsforwhichelectedofficialsandprimarygovernmentarefinanciallyaccountable Also,ifexclusionwouldcausereportingentityfinancialstatementstobemisleadingorincomplete Reporting...
Some policies are simply imitating other local governments, but do not know the purpose behind the policies; and the actual situation of farmers is not taken into account in policy formulation. There are still many problems in the development plan and policy making of local government. Therefore,...
个人陈述 Some policies are simply imitating other local governments, but do not know the purpose behind the policies; and the actual situation of farmers is not taken into account in policy formulation. There are still many problems in the development plan and policy making of local government. ...
evaluation system,and the higher transparency of governmental financial information is,the higher governmental performance level would be.Therefore,the policy suggestion is that the performance evaluation oriented government accounting system and long-term local governmental debt governance system should be set...
This study aimed to analyze the use of region€s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality ...
& Dean, G. 2009a, `Consequences and Costs of Financial Reporting Compliance for Local Government', European Accounting Review, vol.18, no.4, pp.725-744.Pilcher, R., & Dean, G. (2009). Consequences and cost of financial re- porting compliance for local government. European Accounting ...
Evidence from this research suggests that budgeting and financial reporting formats of local governments in Lagos State are unfriendly to citizens and they are of little help in engaging government for governance. As such, there is the need to redesign the formats along the line of readability, ...
Italy, the country with the second greatest number of publications on the topic, has shown interest in this area through some successful government initiatives in recent years focusing on the research and development of renewable energy and on a system of obligations and incentives [53]. Additionall...
DUTCH PRIVATE SECTOR AND LOCAL GOVERNMENT ACCOUNTING REGULATIONS: A COMPARISON. Discusses the history of the local-government-accounting regulation in the Netherlands. Importance of financial reporting; Comparison between private secto... Bac,Aad,D. - 《Journal of Public Budgeting Accounting & Financial...