File:A comparative analysis of financial reporting models for private and public sector organizations (IA acomparativenaly1094531271).pdf
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Summary[edit]
A comparative analysis of financial reporting models for private and public sector organizations
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| Author |
Areman, Bryan E. |
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| Title |
A comparative analysis of financial reporting models for private and public sector organizations |
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| Publisher |
Monterey, California. Naval Postgraduate School |
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| Description |
The objective of this thesis was to describe and compare different existing and evolving financial reporting models used in both the public and private sector. To accomplish the objective, this thesis identified the existing financial reporting models for private sector business organizations, private sector nonprofit organizations, and state and local governments, as well as the evolving financial reporting model for the federal government. Using archival research, the study characterized the alternative models in terms of reporting objectives, information users and their needs, accounting conventions, and the types and content of financial reports. Similarities and differences among the reporting models were identified. Broad findings include that the reporting models are generally similar in the reporting of financial condition and different in the reporting of operations. The different reporting practices follow logically from the varying objectives that financial reporting serves in the different sectors. (AN) Subjects: |
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| Language | English | |
| Publication date | December 1995 | |
| Current location |
IA Collections: navalpostgraduateschoollibrary; fedlink |
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| Accession number |
acomparativenaly1094531271 |
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| Source | ||
| Permission (Reusing this file) |
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted. | |
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This work is in the public domain in the United States because it is a work prepared by an officer or employee of the United States Government as part of that person’s official duties under the terms of Title 17, Chapter 1, Section 105 of the US Code.
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| This file has been identified as being free of known restrictions under copyright law, including all related and neighboring rights. | ||
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| current | 21:16, 13 July 2020 |  | 1,275 × 1,650, 139 pages (4.49 MB) | Fæ (talk | contribs) | FEDLINK - United States Federal Collection acomparativenaly1094531271 (User talk:Fæ/IA books#Fork8) (batch 1993-2020 #5174) |
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