Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like
Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like

Author: Sandra Cohen

Publisher:

Published: 2017

Total Pages:

ISBN-13:

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In this study we analyze the quality and perceived usefulness of financial reporting at the central government level by applying a methodology based on both private and public sector literature. We assess the quality and decision usefulness of Greek central government financial statements under the former system of cash accounting and the recently adopted system of modified cash accounting. The perceptions of ninety five respondents grouped under four main user categories and collected through an advanced web-based questionnaire are used for this purpose. The evaluation is conducted within the wider debate on the benefits associated with the move to full accruals. While the move to modified cash improved - albeit below optimum level - the qualitative characteristics of reported financial information, expertise in public sector accounting affects the views on quality and perceived usefulness expressed by respondents.

Wiley CPA Exam Review 2009
Wiley CPA Exam Review 2009

Author: Patrick R. Delaney

Publisher: John Wiley & Sons

Published: 2008-12-03

Total Pages: 1106

ISBN-13: 0470286032

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Contains all current AICPA content requirements in regulationUnique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your effortsComprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes.

Wiley CPA Exam Review 2012
Wiley CPA Exam Review 2012

Author: O. Ray Whittington

Publisher: John Wiley & Sons

Published: 2011-11-18

Total Pages: 1081

ISBN-13: 111817836X

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Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Wiley CPA Exam Review 2013
Wiley CPA Exam Review 2013

Author: O. Ray Whittington

Publisher: John Wiley & Sons

Published: 2012-11-28

Total Pages: 1106

ISBN-13: 1118419596

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Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in financial accounting and reporting. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in financial accounting and reporting Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Wiley CPA Examination Review, Outlines and Study Guides
Wiley CPA Examination Review, Outlines and Study Guides

Author: Patrick R. Delaney

Publisher: John Wiley & Sons

Published: 2010-06-08

Total Pages: 1345

ISBN-13: 0470554274

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All the information you need to master the computerized CPA Exam Published annually, this comprehensive two-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. Volume I contains all study guides and outlines Volume II contains all problem solutions The most effective system available to prepare for the CPA exam Contains all current AICPA content requirements in accounting and reporting Helps you zero in on areas that need work, organize your study program and concentrate your efforts With over 600 multiple choice questions and more than 75 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.