Conceptual framework issues: perspectives of Australian public sector stakeholders
Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and principles pertinent to a public sector conceptual framework. The empirical evidence reveals varying degrees of consensus to questions relating to the objectives of financial reporting, the boundaries of...[Show more]
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|02_Kober_Conceptual_framework_issues:_2012.pdf||183.07 kB||Adobe PDF||Request a copy|
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