Capital Assets in Governmental Accounting Reforms
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References listed on IDEAS
- Norvald Monsen, 2001. "Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 705-724.
- Johan Christiaens & Séverine Hermans, 2002. "La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(1), pages 91-115.
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Keywordsgovernmental accounting; capital assets; governmental assets; accounting reform; accounting framework;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2004-02-01 (All new papers)
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