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OECD (2019). Implementing Accrual Accounting in the Public Sector. Organisation for Economic Co-Operation and Development.
https://www.oecd.org/about/budget/financial-statements-2019.pdf

has been cited by the following article:

• TITLE: International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries

  AUTHORS: Eleni Tsianaka, Antonios Stavropoulos

  KEYWORDS: Public Management, International Accounting Standards, Public Sector, Greece, European Union

  JOURNAL NAME: Theoretical Economics Letters, Vol.13 No.4, August 9, 2023

  ABSTRACT: The present paper presents a comprehensive analysis of international accounting standards in the public sector, focusing on Greece and its comparison to other European countries. The adoption of international accounting standards in the public sector has gained prominence globally, aiming to enhance transparency, accountability, and financial reporting practices. This study assesses the implementation and impact of these standards in Greece, while also examining their adoption and application in European countries. Through a comparative analysis, the research explores the similarities, differences, challenges, and opportunities associated with the adoption of international accounting standards in the public sector across Greece and Europe.