Differential Reporting: What Does it Really Mean for the Public Sector?
The history of accounting can be traced back hundreds of years with double entry accounting first transcribed by Cotrugli and Pacioli in 1458 and 1494 respectively (Yamey 1994). Since then financial reporting, including Generally Accepted Accounting Principles (GAAP), has developed through the centu...
| Main Authors: | , |
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| Format: | Book Chapter |
| Published: |
Routledge
2018
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| Online Access: | http://hdl.handle.net/20.500.11937/69544 |