From governmental accounting into national accounts: adjustments diversity and materiality with evidence from the Iberian countries central governments

In a context where Governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing EU member-States to adopt IPSASs-based standards to all subsectors of the General Government Sector (GGS), w...

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Bibliographic Details
Main Author: Jesus, M. (author)
Other Authors: Jorge, S. (author)
Format: article
Language:eng
Published: 2014
Subjects:
Governmental Accounting
Budgetary reporting
National Accounts
Central Government
Budgetary deficit - surplus.
Online Access:https://ciencia.iscte-iul.pt/public/pub/id/12004
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/8034

Internet

https://ciencia.iscte-iul.pt/public/pub/id/12004

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