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GAAP, GFS and AASB 1049: Perceptions of Public Sector stakeholders

Kober, Ralph; Lee, Janet; Ng, Juliana

Description

Efforts by Australian standard-setters to harmonise public sector financial reporting resulted in AASB 1049, which sought to bridge the divide between generally accepted accounting principles (GAAP)-based and government finance statistics (GFS)-based fina

dc.contributor.authorKober, Ralph
dc.contributor.authorLee, Janet
dc.contributor.authorNg, Juliana
dc.date.accessioned2015-12-10T21:54:08Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/38803
dc.description.abstractEfforts by Australian standard-setters to harmonise public sector financial reporting resulted in AASB 1049, which sought to bridge the divide between generally accepted accounting principles (GAAP)-based and government finance statistics (GFS)-based fina
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.subjectKeywords: Accrual accounting; General government sector; Government finance statistics; Harmonisation; M41; M48; Public sector
dc.titleGAAP, GFS and AASB 1049: Perceptions of Public Sector stakeholders
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume53
dc.date.issued2013
local.identifier.absfor150199 - Accounting, Auditing and Accountability not elsewhere classified
local.identifier.ariespublicationu9900263xPUB166
local.type.statusPublished Version
local.contributor.affiliationKober, Ralph, Monash University
local.contributor.affiliationLee, Janet, College of Business and Economics, ANU
local.contributor.affiliationNg, Juliana, College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.issue2
local.bibliographicCitation.startpage471
local.bibliographicCitation.lastpage496
local.identifier.doi10.1111/j.1467-629X.2012.00469.x
local.identifier.absseo900199 - Financial Services not elsewhere classified
dc.date.updated2016-02-24T12:13:28Z
local.identifier.scopusID2-s2.0-84877608726
local.identifier.thomsonID000318368100006
CollectionsANU Research Publications

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