References
- Bergmann , A. 2012 . The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland . Public Money & Management , 32 ( 1 ) : 15 – 20 .
- IASB . 2010 . Conceptual Framework for Financial Reporting London
- IPSASB . 2010 . Conceptual Framework Exposure Draft 1: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities , Toronto : IFAC .
- Laughlin , R. 2008 . A conceptual framework for accounting for public-benefit entities . Public Money & Management , 28 ( 4 ) : 247 – 254 .
- Likierman , A. 2003 . Planning and controlling UK public expenditure on a resource basis . Public Money & Management , 23 ( 1 ) : 45 – 50 .