Implementing IFRS in local government: value adding or additional pain
Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding theresearch questi...
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| Format: | Journal Article |
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Emerald Group Publishing Limited
2009
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| Online Access: | http://hdl.handle.net/20.500.11937/9167 |