THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK

Financial Accountability and Management

Volumn 27, Issue 2, 2011, Pages 107-133

  Adam, Berit ^a   Mussari, Riccardo ^b   Jones, Rowan ^c  

^a BERLIN SCHOOL OF ECONOMICS AND LAW   (Germany)

^b UNIVERSITY OF SIENA   (Italy)

^c UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

accrual accounting; art assets; Europe; heritage assets; infrastructure assets; local government

Indexed keywords

EID: 84867775357     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2011.00519.x     Document Type: Article

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