Accounting Changes in the Public Sector in Estonia

Article English OPEN
Tikk,Juta (2010)
  • Publisher: VGTU Press Technika
  • Journal: Business: Theory and Practice (issn: 1648-0627, eissn: 1822-4202)
  • Related identifiers: doi: 10.3846/btp.2010.09
  • Subject: Estonia | cash based accounting | accrual accounting | government accounting systems

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It... View more
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