{"product_id":"practice-relevant-accrual-accounting-for-the-hassan-ouda-9783030515973","title":"Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives","description":"\u003cp\u003eThis book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use\/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Hassan Ouda\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3030515974\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783030515973\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Palgrave MacMillan\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/25\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 338\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.95lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.27h x 5.83w x 0.75d","brand":"Hassan Ouda","offers":[{"title":"Paperback","offer_id":44073531212031,"sku":"9783030515973","price":109.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_e855fcc2-d7cc-49a7-8fc0-1af8fcb888e5.jpg?v=1685448368","url":"https:\/\/www.whiterainbookhouse.com\/products\/practice-relevant-accrual-accounting-for-the-hassan-ouda-9783030515973","provider":"WR Book House","version":"1.0","type":"link"}