MODELS OF GOVERNMENT ACCOUNTING
作者:
D.J. Hardman,
期刊:
Accounting&Finance
(WILEY Available online 1982)
卷期:
Volume 22,
issue 1
页码: 23-40
ISSN:0810-5391
年代: 1982
DOI:10.1111/j.1467-629X.1982.tb00128.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:In this article four government accounting models — Westminster, Washington, Ottawa and Canberra — of special interest to government accountants in Australia and New Zealand are examined. A description is given of the alternative government accounting systems of the countries where the models originated. The main assumptions underlying the models are identified and an assessment is made of the way in which each operates in pract
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