
Reforme u računovodstvu javnog sektora u različitim zemljama dovele su do značajnih različitosti u temeljnim odrednicama državnog računovodstvenog sustava. Reforme u računovodstvu javnog sektora imale su za cilj implementirati model obračunske osnove u računovodstvo javnog sektora. Primjena modela obračunske osnove povezuje se često s istovremenim uvođenjem Međunarodnih računovodstvenih standarda za javni sektor. U radu se prikazuju dosezi provedenih reformi u izabranim europskim državama.
komparativni prikaz, europske zemlje, MRSJS; europske zemlje; komparativni prikaz, IPSAS, comparative review, MRSJS, European countries
komparativni prikaz, europske zemlje, MRSJS; europske zemlje; komparativni prikaz, IPSAS, comparative review, MRSJS, European countries
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
