Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Govern
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the mai
New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international t