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Books > Business & Economics > Finance & accounting > Accounting > Public finance accounting
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Measurement in Public Sector Financial Reporting - Theoretical Basis and Empirical Evidence (Hardcover)
Loot Price: R2,657
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Measurement in Public Sector Financial Reporting - Theoretical Basis and Empirical Evidence (Hardcover)
Series: Emerald Studies in Public Service Accounting and Accountability
Expected to ship within 12 - 17 working days
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Financial measurement can be difficult, especially in the public
sector where accurate and reliable reporting is imperative for
public trust, legality, accountability, and long-term
sustainability of activities. Measurement in Public Sector
Financial Reporting brings together theoretical arguments and
empirical evidence to fuel the debate on measurement approaches in
public sector financial reporting. Understanding that various
dimensions of value need to be explored in order to reveal methods
for providing a more comprehensive public sector view, Measurement
in Public Sector Financial Reporting presents a constructive and
thoughtful analysis of possible valuation methodologies for the
public sector context and related peculiarities and critical
issues. The chapters consider both theory and practice, providing a
holistic showcase for both practitioner and academic viewpoints.
The authors develop discussions and consolidate knowledge,
providing a substantial contribution to an international debate.
This second volume of Emerald Studies in Public Service Accounting
and Accountability recognises the unique characteristics of public
sector assets, liabilities, and the other elements of financial
statements. The views presented in the chapters make the contents
useful for those who are involved, interested in, or responsible
for the preparation of public sector financial reporting and
related standards.
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