Theoretical approaches to financial accounting purposes and principles

Oulasvirta, Lasse

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Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47450

DC Field	Value	Language
dc.contributor.author	Oulasvirta, Lasse
dc.date.accessioned	2019-10-17T10:51:03Z
dc.date.accessioned	2020-08-27T19:59:11Z	-
dc.date.available	2019-10-17T10:51:03Z
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/10316.2/47450	-
dc.description.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.	eng
dc.language.iso	eng	-
dc.publisher	Imprensa da Universidade de Coimbra	por
dc.rights	open access	-
dc.subject	Financial accounting	eng
dc.subject	accrual	eng
dc.subject	cash and modified basis of accounting	eng
dc.subject	accounting theories	eng
dc.subject	conventions and principles	eng
dc.subject	conceptual framework	eng
dc.title	Theoretical approaches to financial accounting purposes and principles	por
dc.type	bookPart	por
uc.publication.firstPage	119	-
uc.publication.lastPage	142	-
uc.publication.location	Coimbra	por
dc.identifier.doi	10.14195/978-989-26-1861-6_5	-
uc.publication.section	Chapter 5	por
uc.publication.digCollection	PB	por
uc.publication.orderno	6	-
uc.publication.area	Ciências Sociais	por
uc.publication.bookTitle	European public sector accouting	-
uc.publication.manifest	https://dl.uc.pt/json/iiif/10316.2/47450/198911/manifest?manifest=/json/iiif/10316.2/47450/198911/manifest	-
uc.publication.thumbnail	https://dl.uc.pt/retrieve/10978513	-
uc.publication.parentItemId	55450	-
uc.itemId	67777	-
item.grantfulltext	open	-
item.fulltext	With Fulltext	-
Appears in Collections:	European public sector accouting

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