The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
As it has been the case in many countries, the Costa Rican government has, in recent years, made decisions to improve its government accounting systems, specifically with the adoption of the International Public Sector Accounting Standards (ipsas). While implementation in the executive branch entiti...
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Universidad Santo Tomás, Bogotá, Colombia