New development: The conceptual underpinnings of international public sector accounting

Sheila M Ellwood; Susan M Newberry

doi:10.1080/09540962.2016.1140974

New development: The conceptual underpinnings of international public sector accounting

Sheila M Ellwood, Susan M Newberry

Research output: Contribution to journal › Article (Academic Journal)

11 Citations (Scopus)

430 Downloads (Pure)

Abstract

The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

Original language	English
Pages (from-to)	231-234
Number of pages	4
Journal	Public Money and Management
Volume	36
Issue number	3
Early online date	3 Feb 2016
DOIs	https://doi.org/10.1080/09540962.2016.1140974
Publication status	Published - 31 Mar 2016

Keywords

Accounting standards
conceptual framework
IFRS
IPSAS
public sector accounting

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10.1080/09540962.2016.1140974

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This is the author accepted manuscript (AAM). The final published version (version of record) is available online via Taylor & Francis at http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1140974. Please refer to any applicable terms of use of the publisher.
Accepted author manuscript, 633 KB

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Professor Sheila M Ellwood
- Sheila.Ellwood@bristol.ac.uk
- Cabot Institute for the Environment
- School of Accounting and Finance - Professor of Financial Reporting
Person: Academic , Member

Cite this

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New development: The conceptual underpinnings of international public sector accounting

Abstract

Keywords

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Professor Sheila M Ellwood

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