A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector
The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influen...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2014-11-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_1864_6e9179eb27bddfe485774d1a371d6db6.pdf |