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The College for Business and Management Studies East Sarajevo - Sokolac , East Sarajevo - Sokolac , Bosnia and Herzegovina
The College for Business and Management Studies East Sarajevo - Sokolac , East Sarajevo - Sokolac , Bosnia and Herzegovina
The College for Business and Management Studies East Sarajevo - Sokolac , East Sarajevo - Sokolac , Bosnia and Herzegovina
Current public sector reforms, aimed at improving its efficiency and effectiveness, require financial information that reflects the effects of business activities no only on engaged financial but on total economic resources. There is always a dilemma which of accounting models can be applied in the public sector to best meet the requirements information needs of all interested users. Financial reporting in the public sector is based on the cash model of accountants, which for the sake of information in a number of cases needs to be supplemented by the accounting model.
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