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New development: The conceptual underpinnings of international public sector accounting |
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| Authors: | Sheila Ellwood Susan Newberry |
| Abstract: | The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting. |
| Keywords: | Accounting standards conceptual framework IFRS IPSAS public sector accounting |