An Integrated Account Structure for Governmental Accounting and Financial Reporting.
The Accounting Review
1974
Presents information on a study which described an account structure designed to remedy the flaws in conventional governmental accounting and reporting practices. Controversy over the conventional governmental accounting model; Integration of fund accounts through consolidation of financial statements; Financial statement revisions that will result from changes in the governmental account structure.
- DOI
- 10.2308/tar-4509931
- Volume
- 49 (1)
- Pages
- 76-87
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref