期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
IPSAS and Accounting Systems in the Italian Public Administrations: Expected Changes and Implementation Scenarios 被引量:3
1
作者 Noemi Rossi Raffaele Trequattrini 《Journal of Modern Accounting and Auditing》 2011年第2期134-147,共14页
This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard (IPSAS) standards within the Italian local public administration. In perspec... This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard (IPSAS) standards within the Italian local public administration. In perspective, local Public Administrations (PA) may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the "forced" model and the "spontaneous" model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model "governed by the center". 展开更多
关键词 accrual accounting cash accounting IPSAS public finance and accounting system reforms
下载PDF
Green for Green
2
作者 Wang Fang 《Beijing Review》 2015年第28期36-37,共2页
China pushes for green bond directives The world may be no stranger to green finance—finance that pays special attention to environmental health,but when it comes to China,the country remains—well,green to the concept.
关键词 finance comes trillion credit banks private granted accounting owned estab
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部