IPSAS versus National Norms on Public Institutions' Own Capitals
In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).
|Date of creation:||16 May 2008|
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