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International Comparative Issues in Government Accounting - The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries (Paperback, Softcover reprint of hardcover 1st ed. 2001)
Loot Price: R4,672
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International Comparative Issues in Government Accounting - The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries (Paperback, Softcover reprint of hardcover 1st ed. 2001)
Expected to ship within 10 - 15 working days
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Due to the developments in the role of governments, the importance
of government accounting and financial reporting is increasing.
This led to changes in Government Accounting all over the world.
For institutional, public finance and other reasons this has not
always been done for central governments and regional and local
governments in the same way. Some countries maintain the cash
basis, some changed over to the accrual basis. Many of them started
at first with lower government levels, only few changed over
completely. Comparative Issues in Government and Accounting aims to
give insight in the array of different patterns the world shows
with respect to government accounting and financial reporting. Of
course a complete overview would have been too ambitious a goal.
This book brings together an interesting number of academics coming
from a representative number of countries to get an impression of
the situation and especially of the existence and the backgrounds
of similarities and differences. Thirty-five authors and co-authors
produced 21 chapters reflecting on the situations in 16 countries
on 4 continents. Countries dealt with are Albania, Australia,
Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New
Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the
United States.
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