The Boundary of the Public Sector in National Accounts Versus IPSAS
The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS) reporting, have widened the potential scope for comparative research on consolid...
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| Format: | Article |
| Language: | English |
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Czech Statistical Office
2015-06-01
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| Series: | Statistika: Statistics and Economy Journal |
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| Online Access: | https://www.czso.cz/documents/10180/20550317/32019715q2017.pdf/c0014a60-4db4-4c9f-9167-2f27e192d50f?version=1.0 |