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Keywords: governmental accountingClose
Accounting Horizons (2022) 36 (3): 127–148.
Published: 01 September 2022
... of accounting principles), most graduates are not trained to conduct or evaluate governmental accounting research. Further, unlike publicly traded corporations for which vast amounts of data are readily available in electronic databases (e.g., hundreds of accounting numbers reported quarterly, intraday data...
Accounting Horizons (2017) 31 (1): 37–55.
Published: 01 March 2017
... bond interest cost governmental accounting On average, compared to the private sector, the governmental sector offers generous employee annual and sick leave benefits ( U.S. Department of Labor, Bureau of Labor Statistics 2011 ). Seemingly, governments use these types of benefits as a way...
Accounting Horizons (2015) 29 (4): 943–967.
Published: 01 December 2015
... and the 2014 AAA Annual Meeting for their valuable comments. December 2014 July 2015 2015 state pensions GASB No. 27 governmental accounting Governmental defined benefit pension plans compute the present value of future pension payments by discounting them at the expected rate...