Listar COFIN_Capítols de llibres por fuente "Geva-May, I., Peters, B. G., & Muhleisen, J. (Eds.). (2020). Institutions and Governance in Comparative Policy Analysis Studies. Routledge. DOI https://doi.org/10.4324/9780429441622"
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Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience
Routledge (2020)The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails ...