Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

Accounting theories are described and then accounting conventions and principles and how they may be interpreted in the public sector context. Public sector Conceptual Frameworks for financial accounting are described especially from the point of view of the primary users’ needs, valuation and measurement principles. Different and competing theoretical approaches to public sector accounting frameworks are also explained.

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ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_5
Área: Ciências Sociais
Páginas: 119-142
Data: 2019

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Outros Capítulos (16)

Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_0

Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_1

History of public sector accounting & alternatives
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_2

Difference between private and public sector accounting
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_3

Budgets and budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_4