<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Brusca Alijarde, I.</author>
      <author>Montesinos Julve, V.</author>
    </authors>
  </contributors>
  <titles>
    <title>Accrual financial reporting in the public sector: Is it a reality?</title>
    <secondary-title>Innovar</secondary-title>
  </titles>
  <doi>10.15446/innovar.v24n54.46458</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2014</year>
    <pub-dates>
      <date>2014</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>