@inbook{Graham+2019+48+76,
url = {https://doi.org/10.1515/9781553395430-006},
title = {Chapter 3 The Accounting Framework},
booktitle = {Canadian Public-Sector Financial Management},
booktitle = {Third Edition},
author = {Andrew Graham},
publisher = {McGill-Queen's University Press},
address = {Montreal},
pages = {48--76},
doi = {doi:10.1515/9781553395430-006},
isbn = {9781553395430},
year = {2019},
lastchecked = {2026-05-07}
}