کتاب دانلود کتب لاتین علوم انسانیحسابداری
حسابداری تعهدی مربوط به عمل برای بخش عمومی - چشم انداز تولیدکنندگان و کاربران
حسابداری تعهدی مربوط به عمل برای بخش عمومی - چشم انداز تولیدکنندگان و کاربران

Practice-Relevant Accrual Accounting for the Public Sector - Producers’ and Users’ Perspectives
نویسنده: Hassan Ouda, Susana Jorge
سال انتشار: 2021
تعداد صفحات: 350
زبان فایل: English
فرمت فایل: pdf
حجم فایل: 4MB

دانلود رایگان

Publisher : Palgrave Macmillan

ISBN-10 : 303051594X

ISBN-13 : 978-3030515942

ASIN : B08LS9JF9V

This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.