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• W2897975800 abstract "This paper examines the differences between measures of debt used to analyse a government's financial position. It compares the statistical and accounting approaches and presents a way of reconciling the two statements: thereby identifying possible convergence between GPFS and GFS. In doing so, it contributes to the ongoing international debate on harmonization of public sector accounting standards, such as IPSAS/EPSAS and GFS." @default.
• W2897975800 created "2018-10-26" @default.
• W2897975800 creator A5041562546 @default.
• W2897975800 date "2018-10-08" @default.
• W2897975800 modified "2023-10-16" @default.
• W2897975800 title "A comparison of debt measures in fiscal statistics and public sector financial statements" @default.
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• W2897975800 doi "https://doi.org/10.1080/09540962.2018.1527543" @default.
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