(Read free) International Comparative Issues in Government Accounting: The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries
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 wit...
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