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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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2014
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| Texto completo: | https://ciencia.iscte-iul.pt/public/pub/id/12004 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/8034 |