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澳大利亚政府合并财务报表 被引量:2

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出处 《预算管理与会计》 2009年第6期55-57,共3页 Budget Management & Accounting
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  • 1李元,杨薇钰.应计导向政府会计概念框架的制度有效性分析[J].当代财经,2005(6):108-111. 被引量:5
  • 2陈志楣,丁家乐.我国政府行政高运行成本分析[J].北京工商大学学报(社会科学版),2005,20(6):105-108. 被引量:3
  • 3AASB. Whole of Government and General Government Sector Financial Reporting [M]. Melbourne: AASB 1049, 2007:221.
  • 4Broadbent J, Guthrie. Public sector to public services: 20 years of contextual accounting research [J]. Accounting, Auditing and Accountability Journal, 2008(2): 129-169.
  • 5Chow D, Humphrey C, Moll. Developing whole of government accounting in the UK: grand claims, practical complexities and a suggested future agenda [J]. Financial Accountability & Management, 2007(1): 27-54.
  • 6Christensen T, Laegreid. The whole of government approach to public sector reform [J]. Public Administration Review, 2007(6): 1059-1065.
  • 7Srocke I. Consolidated financial accounting of public sector entities according to IPSAS and reform endeavours in Germany [M]. Oslo: Paper presented at the EIASM Conference on Accounting, Auditing and Management in Public Sector Reforms, 2004: 221.
  • 8Grossi G, Tagesson. Consolidated Financial Reports in Local Government: A Comparative Analysis of IPSASB and SCMA [M]. Kristianstad: Kristianstad University College, 2007: 123.
  • 9Moll J, Chow D, Humphrey C. Questions of value: an analysis of experiences with whole of government accounting in UK, New Zealand and Australia [M]. Singapore: Paper prcsented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, 2004: 263.
  • 10IPSASB. Disclosure of Financial Information about the General Government Sector [M]. New York, 2006: 9.

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