{"product_id":"practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-von-hassan-ouda","title":"Practice-Relevant Accrual Accounting for the Public Sector","description":"\n                \u003cp\u003eThis book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use\/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.\u003c\/p\u003e\n                \u003cbr\u003e\n            \u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783030515942\"\u003e\u003ch3\u003eProducers’ and Users’ Perspectives\u003c\/h3\u003e\u003c\/div\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783030515973\"\u003e\u003ch3\u003eProducers’ and Users’ Perspectives\u003c\/h3\u003e\u003c\/div\u003e","brand":"Libri","offers":[{"title":"Hardcover - 9783030515942","offer_id":32917569372253,"sku":"9783030515942","price":117.69,"currency_code":"EUR","in_stock":true},{"title":"Softcover - 9783030515973","offer_id":39509047246941,"sku":"9783030515973","price":117.69,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/19f1d4f6-42c7-494b-8d9c-4880aa1221db.jpg?v=1775708658","url":"https:\/\/shop.autorenwelt.de\/products\/practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-von-hassan-ouda","provider":"Autorenwelt Shop","version":"1.0","type":"link"}