The initial efforts of introducing the accrual basis of accounting in public hospitals commenced in 1997 with the Law 2519/97. ... applied to the private sector, the charts of accounts, asset classification, examples of journal entries, templates of the layout and ... financial statements (i.e. balance sheet, income statement, cash flow statement, The Statement of Income Distribution, ... 54 were returned, a response rate of 41% health units covering all the regions of the country (see table 2).
|Title||:||Proceedings of the 2nd International Conference: Quantitative and Qualitative Methodologies in the Economic and Administrative Sciences|
|Publisher||:||Christos Frangos - 2009|