Comparative Government Accounting Study - Interim Summary Report

Klaus Lüder

1989 · 15 citations · 0 references

Concepts

Abstract

The study is focused on accounting and financial reporting of central and - where applicalbe - of state or provincial government. More or less as a by-product, some information has been gathered on budgeting procedures, on auditing practises, and on management accounting. Accounting and financial reporting of local authorities had to be excluded - mainly for the reason of limited financial resources to conduct this investigation.