... (Official Gazette 124/14) is another piece of regulation which prescribes that budgetary accounting is to be prepared on a modified accrual accounting basis and that the modified accrual accounting basis is also to be used in the process of preparing financial statements. The Ordinance on Budgetary...

...Patrícia Gomes; Isabel Brusca; Maria J. Fernandes; Estela Vilhena Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local...

...Jan van Helden; Christoph Reichard In their seminal book about public sector accounting, Jones and Pendlebury (2000 , pp. 125-126) claim that financial reporting “above all must be useful,” but these authors also highlight that “[…] accounting can be based, not on users and their needs...