Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47450
Title: Theoretical approaches to financial accounting purposes and principles
Authors: Oulasvirta, Lasse
Keywords: Financial accounting;accrual;cash and modified basis of accounting;accounting theories;conventions and principles;conceptual framework
Issue Date: 2019
Publisher: Imprensa da Universidade de Coimbra
Abstract: Accounting theories are described and then accounting conventions and principles and how they may be interpreted in the public sector context. Public sector Conceptual Frameworks for financial accounting are described especially from the point of view of the primary users’ needs, valuation and measurement principles. Different and competing theoretical approaches to public sector accounting frameworks are also explained.
URI: https://hdl.handle.net/10316.2/47450
ISBN: 978-989-26-1861-6 (PDF)
978-989-26-1856-2
DOI: 10.14195/978-989-26-1861-6_5
Rights: open access
Appears in Collections:European public sector accouting

Files in This Item:
File Description SizeFormat 
theoretical_approaches_to_financial_accounting.pdf219.08 kBAdobe PDFThumbnail
  
See online
Show full item record

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.