GAAP, GFS and AASB 1049: perceptions of public sector stakeholders

Efforts by Australian standard‐setters to harmonise public sector financial reporting resulted in AASB 1049, which sought to bridge the divide between generally accepted accounting principles (GAAP)‐based and government finance statistics (GFS)‐based financial statements. However, whether AASB 1049...

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Veröffentlicht in:	Accounting and finance (Parkville) 2013-06, Vol.53 (2), p.471-496
Hauptverfasser:	Kober, Ralph, Lee, Janet, Ng, Juliana
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accrual accounting Financial reporting Financial statements GAAP General government sector Government finance statistics Governmental accounting Harmonisation M41 M48 Public sector Stakeholders Studies
Online-Zugang:	Volltext
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