An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
Academy of Accounting and Financial Studies Journal 2001, Jan, 5, 1
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ABSTRACT The IFAC is submitting a coherent set of International Public Sector Accounting Standards (IPSAS) to assist governments in the preparation of their financial reports on the accrual basis.
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