IPSAS and local government consolidated financial statements-proposal for a territorial consolidation method

被引：9

作者：

Lombrano, Alessandro ^{[1
]}

Zanin, Luca ^{[1
]}

机构：

[1] Univ Udine, Dept Econ & Stat, I-33100 Udine, Italy

来源：

PUBLIC MONEY & MANAGEMENT | 2013年 / 33卷 / 06期

关键词：

Accountability; consolidated financial statements; governance; IPSASB; WHOLE; FRAMEWORK;

D O I：

10.1080/09540962.2013.836004

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper presents a new consolidation method to improve local government accountability. After a brief review of consolidated financial statements in the public sector, the International Public Sector Accounting Standards approach to consolidation is described. The authors explain why this approach does not adequately consider the distinctive features of local governments. A case study is presented to illustrate the principles underlying the new method.

引用

页码：429 / 436

页数：8

共 20 条

[1] Drivers for the voluntary adoption of consolidated financial statements in local governments
Santis, Serena
Grossi, Giuseppe
Bisogno, Marco
[J]. PUBLIC MONEY & MANAGEMENT, 2019, 39 (08) : 534 - 543
[2] A Model for Strengthening the Quality of Local Government Financial Statements
Fuad, Khoirul
Winarsih
Nisa, Khoirin
[J]. COMPLEX, INTELLIGENT AND SOFTWARE INTENSIVE SYSTEMS, 2021, 1194 : 435 - 443
[3] Management information systems and the quality of financial statements in local government
Yuesti, Anik
Adnyana, I. Made Dwi
Pramesti, I. Gusti Ayu Asri
[J]. JOURNAL OF PUBLIC AFFAIRS, 2022, 22 (03)
[4] Transparency of local government financial statements: Analyzing citizens' perceptions
Haustein, Ellen
C. Lorson, Peter
[J]. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2023, 39 (02) : 375 - 393
[5] Analysis of Factors That Affecting Internet Local Government Financial Statements Disclosure
Hasanah, Nuramalia
Recelia, Gebby
Jaya, Tresna Eka
[J]. ADVANCED SCIENCE LETTERS, 2016, 22 (5-6) : 1647 - 1650
[6] Reorganizing Local Government: Between Territorial Consolidation and Two-tier Intermunicipality
Wollmann, Hellmut
[J]. CROATIAN AND COMPARATIVE PUBLIC ADMINISTRATION, 2011, 11 (03): : 681 - 706
[7] New development: Consolidated financial reporting as a stimulus for change in Italian local government
Grossi, Giuseppe
[J]. PUBLIC MONEY & MANAGEMENT, 2009, 29 (04) : 261 - 264
[8] Vertical consolidation and financial sustainability: evidence from English local government
Andrews, Rhys
[J]. ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY, 2015, 33 (06): : 1518 - 1545
[9] NEW IFRS 10 DEFINITION OF CONSOLIDATION - THE APPLICATION OF THE UNIFORM DOMINATION OF THE ACQUISITION MODELS OF STRUCTURED COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS
Haefele, Markus
[J]. INTERDISCIPLINARY MANAGEMENT RESEARCH IX, 2013, 9 : 767 - 779
[10] Purpose Entities in the Consolidated Financial Statements in accordance with HGB and IFRS Balance Sheet treatment Legal - Consolidation - Reporting Practices
Bull, Alexander
[J]. BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2014, 66 (06): : 674 - 675

← 1 2 →