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Listar por palabra clave "Accrual accounting"

Mostrando ítems 1-2 de 2

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

Dasi González, Rosa María; Gimeno-Ruíz, Amparo; Vela-Bargues, Jose Manuel (Institut za Lokalno Samoupravo in Javna Narocila Maribor, 2018)

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

Dasi González, Rosa M.; Montesinos, Vicente; Vela-Bargues, Jose Manuel (Elsevier, 2018-07)

[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 ...

Mostrando ítems 1-2 de 2