Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47448
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dc.contributor.authorWynne, Andy
dc.date.accessioned2019-10-17T10:23:30Z
dc.date.accessioned2020-08-27T19:59:11Z-
dc.date.available2019-10-17T10:23:30Z
dc.date.available2020-08-27T19:59:11Z-
dc.date.issued2019-
dc.identifier.isbn978-989-26-1861-6 (PDF)
dc.identifier.isbn978-989-26-1856-2
dc.identifier.urihttps://hdl.handle.net/10316.2/47448-
dc.description.abstractInternational public sector accounting standards are based on the international accounting standards for the private sector. However, there are major differences between the accountabilities and financial reporting requirements of the public sector entities and those in the private sector. These differences include the objectives, different processes for generating revenues, the stakeholders and the fact that public sector entities are generally much long lasting than those in the private sector. This chapter considers these differences and the extent to which these will require changes and adaptions to private sector accounting standards to make them applicable to the public sector.eng
dc.language.isoeng-
dc.publisherImprensa da Universidade de Coimbrapor
dc.rightsopen access-
dc.subjectaccountabilityeng
dc.subjectaccounting standardseng
dc.subjectaccrualeng
dc.subjectcitizenseng
dc.subjectassetseng
dc.subjectbalance sheeteng
dc.subjectbudgeteng
dc.subjectdepreciationeng
dc.subjectfinancial accountingeng
dc.subjectfinancial reportingeng
dc.subjectfinancial statementseng
dc.subjectliabilitieseng
dc.subjectNew Public Managementeng
dc.subjectprivate sector accountingeng
dc.subjectpublic sector accountingeng
dc.subjectstakeholderseng
dc.titleDifference between private and public sector accountingpor
dc.typebookPartpor
uc.publication.firstPage73-
uc.publication.lastPage93-
uc.publication.locationCoimbrapor
dc.identifier.doi10.14195/978-989-26-1861-6_3-
uc.publication.sectionChapter 3por
uc.publication.digCollectionPBpor
uc.publication.orderno4-
uc.publication.areaCiências Sociaispor
uc.publication.bookTitleEuropean public sector accouting-
uc.publication.manifesthttps://dl.uc.pt/json/iiif/10316.2/47448/198903/manifest?manifest=/json/iiif/10316.2/47448/198903/manifest-
uc.publication.thumbnailhttps://dl.uc.pt/retrieve/10978323-
uc.publication.parentItemId55450-
uc.itemId67775-
item.fulltextWith Fulltext-
item.grantfulltextopen-
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