Matches in SemOpenAlex for { <https://semopenalex.org/work/W1554812308> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W1554812308 endingPage "20" @default.
- W1554812308 startingPage "5" @default.
- W1554812308 abstract "Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of International Public Sector Accounting Standards are due to economic influences, cultural, social, which made their mark on philosophy, doctrine and national accounting policies. Although financial statements may appear similar from country to country, there are differences that can be caused by a variety of social, economic and legal factors, and that some countries when setting the national requirements have considered the needs of different users of financial statements. These factors have led to the use of different definitions of the structures of financial statements, such as assets, liabilities, equity, revenues and expenses. Scope and disclosures in the financial statements were also affected. Therefore, this paper intends to emphasize similarities, but especially the differences between the two frames of reference - national norms to international standards - regarding Statement of financial position on a public institution." @default.
- W1554812308 created "2016-06-24" @default.
- W1554812308 creator A5018545382 @default.
- W1554812308 creator A5019371092 @default.
- W1554812308 creator A5038587133 @default.
- W1554812308 date "2011-06-01" @default.
- W1554812308 modified "2023-10-17" @default.
- W1554812308 title "Comparative Study on Presentation of Statement of Financial Position in the Public Sector" @default.
- W1554812308 hasPublicationYear "2011" @default.
- W1554812308 type Work @default.
- W1554812308 sameAs 1554812308 @default.
- W1554812308 citedByCount "0" @default.
- W1554812308 crossrefType "posted-content" @default.
- W1554812308 hasAuthorship W1554812308A5018545382 @default.
- W1554812308 hasAuthorship W1554812308A5019371092 @default.
- W1554812308 hasAuthorship W1554812308A5038587133 @default.
- W1554812308 hasConcept C10138342 @default.
- W1554812308 hasConcept C121955636 @default.
- W1554812308 hasConcept C144133560 @default.
- W1554812308 hasConcept C147859227 @default.
- W1554812308 hasConcept C163867264 @default.
- W1554812308 hasConcept C171820377 @default.
- W1554812308 hasConcept C17744445 @default.
- W1554812308 hasConcept C195487862 @default.
- W1554812308 hasConcept C198082294 @default.
- W1554812308 hasConcept C199521495 @default.
- W1554812308 hasConcept C199539241 @default.
- W1554812308 hasConcept C2777351106 @default.
- W1554812308 hasConcept C2781027943 @default.
- W1554812308 hasConcept C544937707 @default.
- W1554812308 hasConcept C71199308 @default.
- W1554812308 hasConcept C98014903 @default.
- W1554812308 hasConceptScore W1554812308C10138342 @default.
- W1554812308 hasConceptScore W1554812308C121955636 @default.
- W1554812308 hasConceptScore W1554812308C144133560 @default.
- W1554812308 hasConceptScore W1554812308C147859227 @default.
- W1554812308 hasConceptScore W1554812308C163867264 @default.
- W1554812308 hasConceptScore W1554812308C171820377 @default.
- W1554812308 hasConceptScore W1554812308C17744445 @default.
- W1554812308 hasConceptScore W1554812308C195487862 @default.
- W1554812308 hasConceptScore W1554812308C198082294 @default.
- W1554812308 hasConceptScore W1554812308C199521495 @default.
- W1554812308 hasConceptScore W1554812308C199539241 @default.
- W1554812308 hasConceptScore W1554812308C2777351106 @default.
- W1554812308 hasConceptScore W1554812308C2781027943 @default.
- W1554812308 hasConceptScore W1554812308C544937707 @default.
- W1554812308 hasConceptScore W1554812308C71199308 @default.
- W1554812308 hasConceptScore W1554812308C98014903 @default.
- W1554812308 hasIssue "3" @default.
- W1554812308 hasLocation W15548123081 @default.
- W1554812308 hasOpenAccess W1554812308 @default.
- W1554812308 hasPrimaryLocation W15548123081 @default.
- W1554812308 hasRelatedWork W1510095283 @default.
- W1554812308 hasRelatedWork W1529126487 @default.
- W1554812308 hasRelatedWork W1609137329 @default.
- W1554812308 hasRelatedWork W1995307203 @default.
- W1554812308 hasRelatedWork W2056347066 @default.
- W1554812308 hasRelatedWork W2367986199 @default.
- W1554812308 hasRelatedWork W2385404126 @default.
- W1554812308 hasRelatedWork W2560537682 @default.
- W1554812308 hasRelatedWork W2561370880 @default.
- W1554812308 hasRelatedWork W2564117849 @default.
- W1554812308 hasRelatedWork W2671120820 @default.
- W1554812308 hasRelatedWork W2725388383 @default.
- W1554812308 hasRelatedWork W2735445419 @default.
- W1554812308 hasRelatedWork W2786325991 @default.
- W1554812308 hasRelatedWork W2886706907 @default.
- W1554812308 hasRelatedWork W2954572593 @default.
- W1554812308 hasRelatedWork W2955818082 @default.
- W1554812308 hasRelatedWork W3036432426 @default.
- W1554812308 hasRelatedWork W3204235754 @default.
- W1554812308 hasRelatedWork W35905263 @default.
- W1554812308 hasVolume "7" @default.
- W1554812308 isParatext "false" @default.
- W1554812308 isRetracted "false" @default.
- W1554812308 magId "1554812308" @default.
- W1554812308 workType "article" @default.