The Diversity of Accrual Policies in Local Government Financial Reporting: An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK

B Adam; R Mussari; Rowan Jones

doi:10.1111/j.1468-0408.2011.00519.x

The Diversity of Accrual Policies in Local Government Financial Reporting: An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK

B Adam
, R Mussari
, Rowan Jones

Research output: Contribution to journal › Article

Original language	English
Pages (from-to)	107-133
Number of pages	27
Journal	Financial Accountability & Management
Volume	27
Issue number	2
DOIs	https://doi.org/10.1111/j.1468-0408.2011.00519.x
Publication status	Published - 1 May 2011

Access to Document

10.1111/j.1468-0408.2011.00519.x

Cite this

@article{71d23c78058f481a86a786ac59df6b7c,

title = "The Diversity of Accrual Policies in Local Government Financial Reporting: An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK",

author = "B Adam and R Mussari and Rowan Jones",

year = "2011",

month = may,

day = "1",

doi = "10.1111/j.1468-0408.2011.00519.x",

language = "English",

volume = "27",

pages = "107--133",

journal = "Financial Accountability \& Management",

issn = "1468-0408",

publisher = "Wiley",

number = "2",

}

TY - JOUR

T1 - The Diversity of Accrual Policies in Local Government Financial Reporting: An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK

AU - Adam, B

AU - Mussari, R

AU - Jones, Rowan

PY - 2011/5/1

Y1 - 2011/5/1

U2 - 10.1111/j.1468-0408.2011.00519.x

DO - 10.1111/j.1468-0408.2011.00519.x

M3 - Article

SN - 1468-0408

VL - 27

SP - 107

EP - 133

JO - Financial Accountability & Management

JF - Financial Accountability & Management

IS - 2

ER -