Harmonisation of governmental accounting and financial reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Speyer
Hochschule für Verwaltungswissenschaften
1988
|
| Schriftenreihe: | Speyerer Arbeitshefte
85 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 21, 10 Bl. |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804115249582833664 |
|---|---|
| adam_text | CONTENTS
1. GOVERNMENTAL ACCOUNTING: CHARACTERISTICS
AND INTERNATIONAL DIVERSITY 1
2. THE CASE OF INTERNATIONAL HARMONISATION 5
2.1. MEANING AND TYPES OF HARRAONISATION 5
2.2. PURPOSES OF HARMONISATION IN PRIVATE
AND PUBLIC SECTOR ACCOUNTING 8
2.3. ARGUMENTS AGAINST HARMONISATION
OF GOVERNMENTAL ACCOUNTING - CONCLUSIONS 9
3. PERSPECTIVES OF INTERNATIONAL HARMONISATION 11
3.1. CONCEPTUAL ISSUES 11
3.2. ENFORCEMENT SUPPORTING MEASURES 16
4. SUMMARY 18
REFERENCES 20
|
| any_adam_object | 1 |
| author | Lüder, Klaus 1935- |
| author_GND | (DE-588)122317785 |
| author_facet | Lüder, Klaus 1935- |
| author_role | aut |
| author_sort | Lüder, Klaus 1935- |
| author_variant | k l kl |
| building | Verbundindex |
| bvnumber | BV000798092 |
| classification_rvk | PC 4750 PN 205 PP 2245 QP 870 |
| ctrlnum | (OCoLC)46057270 (DE-599)BVBBV000798092 |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV000798092 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T15:19:37Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-000500046 |
| oclc_num | 46057270 |
| open_access_boolean | |
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| owner_facet | DE-12 DE-473 DE-BY-UBG DE-703 DE-739 DE-20 DE-N2 DE-M25 DE-19 DE-BY-UBM DE-706 DE-188 |
| physical | 21, 10 Bl. |
| publishDate | 1988 |
| publishDateSearch | 1988 |
| publishDateSort | 1988 |
| publisher | Hochschule für Verwaltungswissenschaften |
| record_format | marc |
| series | Speyerer Arbeitshefte |
| series2 | Speyerer Arbeitshefte |
| spelling | Lüder, Klaus 1935- Verfasser (DE-588)122317785 aut Harmonisation of governmental accounting and financial reporting Speyer Hochschule für Verwaltungswissenschaften 1988 21, 10 Bl. txt rdacontent n rdamedia nc rdacarrier Speyerer Arbeitshefte 85 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Öffentlicher Haushalt (DE-588)4043173-3 gnd rswk-swf Harmonisierung (DE-588)4125517-3 gnd rswk-swf Kameralistik (DE-588)4163148-1 gnd rswk-swf Kameralistik (DE-588)4163148-1 s Harmonisierung (DE-588)4125517-3 s DE-604 Öffentlicher Haushalt (DE-588)4043173-3 s Rechnungslegung (DE-588)4128343-0 s Speyerer Arbeitshefte 85 (DE-604)BV021464819 85 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000500046&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lüder, Klaus 1935- Harmonisation of governmental accounting and financial reporting Speyerer Arbeitshefte Rechnungslegung (DE-588)4128343-0 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Harmonisierung (DE-588)4125517-3 gnd Kameralistik (DE-588)4163148-1 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4043173-3 (DE-588)4125517-3 (DE-588)4163148-1 |
| title | Harmonisation of governmental accounting and financial reporting |
| title_auth | Harmonisation of governmental accounting and financial reporting |
| title_exact_search | Harmonisation of governmental accounting and financial reporting |
| title_full | Harmonisation of governmental accounting and financial reporting |
| title_fullStr | Harmonisation of governmental accounting and financial reporting |
| title_full_unstemmed | Harmonisation of governmental accounting and financial reporting |
| title_short | Harmonisation of governmental accounting and financial reporting |
| title_sort | harmonisation of governmental accounting and financial reporting |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Harmonisierung (DE-588)4125517-3 gnd Kameralistik (DE-588)4163148-1 gnd |
| topic_facet | Rechnungslegung Öffentlicher Haushalt Harmonisierung Kameralistik |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000500046&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021464819 |
| work_keys_str_mv | AT luderklaus harmonisationofgovernmentalaccountingandfinancialreporting |