Titlebook: Challenges in the Adoption of International Public Sector Accounting Standards; The Experience of th Isabel Brusca,Patrícia Gomes,Vicente M

TAP

5.4.3.3 Pure and doped LnBa2Cu3O(x),ers in this book. First, the goals and challenges of harmonization attempts in public sector accounting are outlined. Next, light is shed on the current state of diffusion of the International Public Sector Accounting Standards around the globe. Here, the variations in adoption are also discussed. F

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5.4.3.2 Pure and doped Ln2CuO4,g accrual accounting, Portugal is in its beginning stages of SNC-AP implementation. Starting from a description of the normative process and the reforms implemented by the Portuguese government, this chapter presents the main advantages and difficulties of such a system in the perspective of differe

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怒目而視

5.4.3.2 Pure and doped Ln2CuO4,tal countries embedded in the Napoleonic administrative tradition and considered “l(fā)atecomers” in the NPM reforms. It adds knowledge about the differences in the harmonization process and in the operationalization of the new accounting system in these particular contexts. Main findings show that IPSA

同來核對

5.4.3.4 Related compounds Ln2Cu2O5,IPSAS-based accounting system. The two countries needed important efforts for adapting national standards to IPSAS, which required human and technological resources. The main advantage has been the homogenization between business and governmental accounting standards, making easier the consolidation

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