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Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles

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  • Don Challen
  • Craig Jeffery

Abstract

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Suggested Citation

  • Don Challen & Craig Jeffery, 2003. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles," Australian Accounting Review, CPA Australia, vol. 13(30), pages 48-53, July.
    • Handle: RePEc:bla:ausact:v:13:y:2003:i:30:p:48-53
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00400.x
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    Cited by:

    1. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    2. Allan Barton, 2005. "Issues in Accrual Accounting and Budgeting by Government," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 12(3), pages 211-226.
    3. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    4. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    5. Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.

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