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Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers
Controller Managerial Accountant Professional Accountant Professional Competence Quality Standards
2016/1/27
The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In t...
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...