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

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dc.contributor.authorKober, Ralph
dc.contributor.authorLee, Janet
dc.contributor.authorNg, Juliana
dc.date.accessioned2015-12-10T21:54:08Z
dc.date.issued2013
dc.date.updated2016-02-24T12:13:28Z
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.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/38803
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.bibliographicCitation.issue2
local.bibliographicCitation.lastpage496
local.bibliographicCitation.startpage471
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.contributor.authoruidLee, Janet, u4033039
local.contributor.authoruidNg, Juliana, u4118776
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor150199 - Accounting, Auditing and Accountability not elsewhere classified
local.identifier.absseo900199 - Financial Services not elsewhere classified
local.identifier.ariespublicationu9900263xPUB166
local.identifier.citationvolume53
local.identifier.doi10.1111/j.1467-629X.2012.00469.x
local.identifier.scopusID2-s2.0-84877608726
local.identifier.thomsonID000318368100006
local.type.statusPublished Version

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