@book{Lueder1989, author = {Klaus L{\"u}der}, title = {Comparative Government Accounting Study - Interim Summary Report}, edition = {Revised August 1989}, publisher = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung}, address = {Speyer}, url = {https://nbn-resolving.org/urn:nbn:de:101:1-20081110303}, pages = {58}, year = {1989}, abstract = {The study is focused on accounting and financial reporting of central and - where applicalbe - of state or provincial government. More or less as a by-product, some information has been gathered on budgeting procedures, on auditing practises, and on management accounting. Accounting and financial reporting of local authorities had to be excluded - mainly for the reason of limited financial resources to conduct this investigation.}, language = {en} }