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Towards convergence of government financial statistics and accounting in Europe at central and local levels

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Towards convergence of government financial statistics and accounting in Europe at central and local levels

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Dasi González, RM.; Montesinos, V.; Vela-Bargues, JM. (2018). Towards convergence of government financial statistics and accounting in Europe at central and local levels. Revista de Contabilidad. 21(2):140-149. https://doi.org/10.1016/j.rcsar.2017.10.001

Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10251/142525

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Title: Towards convergence of government financial statistics and accounting in Europe at central and local levels
Secondary Title: Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
Author: Dasi González, Rosa M. Montesinos, Vicente Vela-Bargues, Jose Manuel
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a ...[+]


[ES] El objetivo principal de este trabajo es analizar la convergencia entre los sistemas de información contable públicos tanto a nivel micro como a nivel macro con el objetivo de contribuir al análisis del proceso de ...[+]
Subjects: ESA 2010 , ESA 95 , Governmental accounting , Systems of national accounts , Government financial statistics , Accrual accounting , International accounting convergence
Copyrigths: Reconocimiento - No comercial - Sin obra derivada (by-nc-nd)
Source:
Revista de Contabilidad. (issn: 1138-4891 )
DOI: 10.1016/j.rcsar.2017.10.001
Publisher:
Elsevier
Publisher version: https://doi.org/10.1016/j.rcsar.2017.10.001
Thanks:
Para la realización de este trabajo se ha contado con el apoyo de la Portuguese Foundation for Science and Technology (PTDC/IIM-GES/6923/2014).
Type: Artículo

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