{"title":"新进展:编制合并财务报表--塞浦路斯的观点","authors":"Marios Hadjidamianou","doi":"10.1080/09540962.2024.2336319","DOIUrl":null,"url":null,"abstract":"Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...","PeriodicalId":2,"journal":{"name":"ACS Applied Bio Materials","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"New development: Preparing consolidated financial statements—the view from Cyprus\",\"authors\":\"Marios Hadjidamianou\",\"doi\":\"10.1080/09540962.2024.2336319\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...\",\"PeriodicalId\":2,\"journal\":{\"name\":\"ACS Applied Bio Materials\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2024-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ACS Applied Bio Materials\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09540962.2024.2336319\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MATERIALS SCIENCE, BIOMATERIALS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ACS Applied Bio Materials","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09540962.2024.2336319","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MATERIALS SCIENCE, BIOMATERIALS","Score":null,"Total":0}
New development: Preparing consolidated financial statements—the view from Cyprus
Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...