New development: The conceptual underpinnings of international public sector accounting

Sheila M Ellwood, Susan M Newberry

Research output: Contribution to journalArticle (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 languageEnglish
Pages (from-to)231-234
Number of pages4
JournalPublic Money and Management
Volume36
Issue number3
Early online date3 Feb 2016
DOIs
Publication statusPublished - 31 Mar 2016

Keywords

  • Accounting standards
  • conceptual framework
  • IFRS
  • IPSAS
  • public sector accounting

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