| dc.description.abstract | The case is targeted to discuss the importance
of accounting information in decision making
process. While this information is available
in standardized formats in corporates, the
local self-government accounting is quite
different.
In trying to look at the desirability of
detailed accounting information and
accounting treatment of notional expenses
such as depreciation, one generally tends to
ignore the form of organization, its source of
finances, and the objectives of information
dissemination. The case tries to highlight and
sensitize the discussants to accounting
concepts as applied to local self-governments | |
