bokomslag Practice-Relevant Accrual Accounting for the Public Sector
Juridik

Practice-Relevant Accrual Accounting for the Public Sector

Hassan Ouda

Inbunden

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  • 338 sidor
  • 2020
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producers and the users perspectives.
  • Författare: Hassan Ouda
  • Format: Inbunden
  • ISBN: 9783030515942
  • Språk: Engelska
  • Antal sidor: 338
  • Utgivningsdatum: 2020-10-24
  • Förlag: Springer Nature Switzerland AG