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The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information

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The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information

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Dasi González, RM.; Gimeno-Ruíz, A.; Vela-Bargues, JM. (2018). The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information. Lex Localis. 16(3):453-476. https://doi.org/10.4335/16.3.453476(2018)

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Title: The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
Author:
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
[EN] Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports ...[+]
Subjects: Usefulness of accounting information , Budgetary accounting , Accrual accounting , Local government accountants , Local government , Spain
Copyrigths: Reserva de todos los derechos
Source:
Lex Localis. (issn: 1581-5374 )
DOI: 10.4335/16.3.453476(2018)
Publisher:
Institut za Lokalno Samoupravo in Javna Narocila Maribor
Publisher version: http://doi.org/10.4335/16.3.453476(2018)
Type: Artículo

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