The Problems of Accounting in a Public Institution: The Case of Slovenia

The Problems of Accounting in a Public Institution: The Case of Slovenia

In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the...

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Bibliographic Details
Main Author: Meta Duhovnik
Format: Article
Language:English
Published: Institute of Public Finance 2007-12-01
Series:Financial Theory and Practice
Subjects:
public institution
benefits
costs
effects
Accounting Act
Slovenian Accounting Standards
International Public Sector Accounting Standards
accrual principle
Online Access:http://www.ijf.hr/eng/FTP/2007/4/duhovnik.pdf

Internet

http://www.ijf.hr/eng/FTP/2007/4/duhovnik.pdf

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