عنوان
پدید آورنده
موضوع
رده
HJ9733 .F56 2019
HJ9733
.
F56
2019
کتابخانه
محل استقرار
شابک
شابک
3030060373 (electronic bk)
شابک
9783030060374 (electronic bk)
شابک اشتباه
3030060365
شابک اشتباه
9783030060367
عنوان و نام پديدآور
عنوان اصلي
Financial sustainability of public sector entities :
نام عام مواد
[Book]
ساير اطلاعات عنواني
the relevance of accounting frameworks /
نام نخستين پديدآور
Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi, editors.
وضعیت نشر و پخش و غیره
محل نشرو پخش و غیره
Cham, Switzerland :
نام ناشر، پخش کننده و غيره
Palgrave Macmillan,
تاریخ نشرو بخش و غیره
[2019]
مشخصات ظاهری
نام خاص و کميت اثر
1 online resource.
فروست
عنوان فروست
Public sector financial management.
یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references and index.
یادداشتهای مربوط به مندرجات
متن يادداشت
Intro; Preface; Contents; Notes on Contributors; List of Figures; List of Tables; Chapter 1: Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach; 1 Introduction; 2 Accounting Frameworks; 3 Defining Financial Sustainability; 4 Users and Objectives of Financial Information; 5 Qualitative Characteristics of Financial Information; 6 Conclusion; References; Chapter 2: The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting; 1 Introduction; 2 Research Methodology
متن يادداشت
3 Developments in Financial Sustainability Reporting3.1 The Contribution of Standard Setters on Financial Sustainability Reporting; 3.2 Some Views of Users and Stakeholders from the IPSASB Consultation on Financial Sustainability Reporting; 3.3 The IPSASB's RPG on Long-Term Financial Sustainability Reporting; 4 Literature Review; 4.1 Users, Uses and Usefulness of Public Sector Accounting; 4.2 Development of Financial Sustainability Reporting for Users; 5 Discussion and Conclusion; References
متن يادداشت
4 From Budgetary Reporting to National Accounts Financial Sustainability Measures and the Impact of Accounting Maturity5 The Need for a Harmonized and Aggregated Governmental Financial Reporting System: The EPSAS Project; 6 Conclusions; References; Chapter 4: The Role of Budgetary Rules in Multi-Level Governments; 1 Introduction; 2 The Empirical Evidence: Budgetary Rules in EU Member States; 3 Budgetary Rules and Financial Sustainability; 4 Accounting Issues of Budgetary Rules; 5 Conclusions and Implications for Future Research; References
متن يادداشت
Chapter 3: A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization1 Introduction; 2 The Role of National Accounts for Comparing the Financial Sustainability of EU Countries; 3 The Comparability of Budgetary Reporting, Financial Accounting and National Accounts Systems; 3.1 Comparability Between Financial Accounting and National Accounts; 3.2 The Comparability Between Budgetary Reporting and National Accounts
متن يادداشت
Chapter 5: Accounting Framework (Re)Interpretation to Accommodate Tensions from Financial Sustainability Competing Concepts1 Introduction; 2 Theoretical Background: Frames, Sensemaking, and Paradox; 3 Brazilian Governmental Pension (Unfunded and Funded) Schemes; 4 The Stakeholders' Responses to the Tensions from the Intertemporal Paradox; 4.1 First Approach: Beneficiaries' Segregation; 4.2 The Second Approach: Off-Balance Sheet 'Maneuvering' of Liabilities; 5 Discussions and Conclusion; References
بدون عنوان
0
بدون عنوان
8
بدون عنوان
8
بدون عنوان
8
بدون عنوان
8
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.
ویراست دیگر از اثر در قالب دیگر رسانه
شماره استاندارد بين المللي کتاب و موسيقي
9783030060367.
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Finance, Public-- Accounting.
موضوع مستند نشده
Finance, Public-- Accounting.
رده بندی ديویی
شماره
657
.
835
ويراست
23
رده بندی کنگره
شماره رده
HJ9733
نشانه اثر
.
F56
2019
نام شخص - (مسئولیت معنوی برابر )
مستند نام اشخاص تاييد نشده
Brusca, Isabel
مستند نام اشخاص تاييد نشده
Caperchione, Eugenio,1960-
مستند نام اشخاص تاييد نشده
Caruana, Josette
مستند نام اشخاص تاييد نشده
Cohen, Sandra
مستند نام اشخاص تاييد نشده
Manes Rossi, Francesca
نام تنالگان _ (مسئولیت معنوی برابر)
مستند نام تنالگان تاييد نشده
ProQuest (Firm)
مبدا اصلی
تاريخ عمليات
20200823082059.0
دسترسی و محل الکترونیکی
نام الکترونيکي
مطالعه متن کتاب اطلاعات رکورد کتابشناسی
نوع ماده
[Book]
اطلاعات دسترسی رکورد
تكميل شده
Y
