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Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks. 公的セクターのエンティティの財務の持続可能性
・ISBN 978-3-030-06036-7 hard EUR 159.99
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| 著者・編者 | Caruana, Josette / Brusca, I. / Caperchione, E. et al. (eds.), |
|---|---|
| シリーズ | Public Sector Financial Management |
| 出版社 | (Palgrave Macmillan, UK) |
| 出版年月 | 2019 |
| ページ数 | 219 pp. |
| 言語 | ENG |
| ニュース番号 | ＜654-410 654-L1447＞ |
解説
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.