Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
Definicija: independent standard-setting body within the International Federation of Accountants (IFAC).The objective is to serve the public interest by developing high quality accounting standards for use by public sector entities around the world in the preparation of general purpose financial statements.
Vir definicije: International Public Sector Accounting Standards