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The Harmonization of Public Sector Accounting and Diffusion of IPSAS

  • Polzer T
  • Grossi G
  • Reichard C
Springer International Publishing, (2021), 17-34
DOI: 10.1007/978-3-030-63125-3_2
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Abstract

The aims of this chapter are to take stock of the diffusion of common public sector accounting standards and to set the scene for the subsequent chapters in this book. First, the goals and challenges of harmonization attempts in public sector accounting are outlined....

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Polzer, T., Grossi, G., & Reichard, C. (2021). The Harmonization of Public Sector Accounting and Diffusion of IPSAS. In Challenges in the Adoption of International Public Sector Accounting Standards (pp. 17–34). Springer International Publishing. https://doi.org/10.1007/978-3-030-63125-3_2

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