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Cargando... Neue Öffentliche rechnungslegung : konzeptionelle fundamente und Spezifika eines Normensystems für Gebietskörperschaftenpor Andreas Glöckner
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Due to federalism and wide-spread responsibilities German Public Sector Accounting shows a picture of vast heterogeneity. Enduring discussions on the European Union level on harmonizing accrual accounting for all member states and their regional and local territorial authorities have to be taken into consideration, too. Therefore, this volume aims at developing - de lege ferenda - a conceptual base suitable for the accounting of the German federal level, the German "Lander", and municipalities in Germany. The specific economic, political and legal environment of German territorial authorities provides a starting point for deducing stakeholders of Public Sector Accounting as well as the conflicts of interest between them. A system of objectives and - in accordance with the German accounting tradition - accounting principles is thereupon defined by applying logic consistency and terminological accuracy. The German Commercial Code ("HGB"), the IFRS, and the IPSAS serve as reference models as the author reflects on so far prevailing scientific positions. The work contributes to the current debate on reforming Public Sector Accounting in Europe. No se han encontrado descripciones de biblioteca. |
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Google Books — Cargando... GénerosSistema Decimal Melvil (DDC)342.0684Social sciences Law Constitutional and administrative law Executive branch of governmentClasificación de la Biblioteca del CongresoValoraciónPromedio: No hay valoraciones.¿Eres tú?Conviértete en un Autor de LibraryThing. |