Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process

Autor:	Francisco J. López-Arceiz, Ana J. Bellostas, José M. Moneva
Rok vydání:	2020
Předmět:	Process (engineering) business.industry Accounting Key (cryptography) Non profit Business and International Management Institutional theory business Finance
Zdroj:	Accounting in Europe. 18:43-74
ISSN:	1744-9499 1744-9480
DOI:	10.1080/17449480.2020.1795215
Popis:	Non-profits (NPOs) are one of the key agents in implementing socio-economic policies, financial reporting being relevant for their stakeholders. Different accounting regulations exist in Europe, wi...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::ff333ae07e141000136aa4a5d427a59a https://doi.org/10.1080/17449480.2020.1795215 Zobrazit plný text záznamu