Please use this identifier to cite or link to this item:
https://hdl.handle.net/10316.2/47448
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Wynne, Andy | |
dc.date.accessioned | 2019-10-17T10:23:30Z | |
dc.date.accessioned | 2020-08-27T19:59:11Z | - |
dc.date.available | 2019-10-17T10:23:30Z | |
dc.date.available | 2020-08-27T19:59:11Z | - |
dc.date.issued | 2019 | - |
dc.identifier.isbn | 978-989-26-1861-6 (PDF) | |
dc.identifier.isbn | 978-989-26-1856-2 | |
dc.identifier.uri | https://hdl.handle.net/10316.2/47448 | - |
dc.description.abstract | International 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.iso | eng | - |
dc.publisher | Imprensa da Universidade de Coimbra | por |
dc.rights | open access | - |
dc.subject | accountability | eng |
dc.subject | accounting standards | eng |
dc.subject | accrual | eng |
dc.subject | citizens | eng |
dc.subject | assets | eng |
dc.subject | balance sheet | eng |
dc.subject | budget | eng |
dc.subject | depreciation | eng |
dc.subject | financial accounting | eng |
dc.subject | financial reporting | eng |
dc.subject | financial statements | eng |
dc.subject | liabilities | eng |
dc.subject | New Public Management | eng |
dc.subject | private sector accounting | eng |
dc.subject | public sector accounting | eng |
dc.subject | stakeholders | eng |
dc.title | Difference between private and public sector accounting | por |
dc.type | bookPart | por |
uc.publication.firstPage | 73 | - |
uc.publication.lastPage | 93 | - |
uc.publication.location | Coimbra | por |
dc.identifier.doi | 10.14195/978-989-26-1861-6_3 | - |
uc.publication.section | Chapter 3 | por |
uc.publication.digCollection | PB | por |
uc.publication.orderno | 4 | - |
uc.publication.area | Ciências Sociais | por |
uc.publication.bookTitle | European public sector accouting | - |
uc.publication.manifest | https://dl.uc.pt/json/iiif/10316.2/47448/198903/manifest?manifest=/json/iiif/10316.2/47448/198903/manifest | - |
uc.publication.thumbnail | https://dl.uc.pt/retrieve/10978323 | - |
uc.publication.parentItemId | 55450 | - |
uc.itemId | 67775 | - |
item.fulltext | With Fulltext | - |
item.grantfulltext | open | - |
Appears in Collections: | European public sector accouting |
Files in This Item:
File | Description | Size | Format | |
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differences_between_private_and_public.pdf | 349.67 kB | Adobe PDF | ![]() |
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