Do Accounting Standards Matter If The Reporting Entity Alread Applies Accrual Accounting?

(). Do Accounting Standards Matter If The Reporting Entity Alread Applies Accrual Accounting?: Lessons From The City Of Kloten Case. Public Fund Digest, 1/VI. 47.

In many public sector entities, especially at the local level, accrual accounting has been in place for many years. The article examines whether there are additional benefits to adopt accounting standards in such a case. The result, although only based on a single case, indicates substantial advantages.
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