The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study

By L. Oulasvirta. 2014

164 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/54f20fe4ea0cd63c4bd2c232f28a537a47948ace

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1. Eugenio Caperchione
2. Sandra Cohen
3. I. Brusca
4. F. Rossi

Citations in the corpus

• Harmonizing public sector accounting in Europe: thinking out of the box (2016, background): “For example, Finnish standards consider cost as a primary basis for evaluation, and financial reporting is based on an income approach (Oulasvirta, 2014).”