Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB's Exposure Draft No. 49

被引：24

作者：

Bisogno, Marco ^{[1
]}

Santis, Serena ^{[1
]}

Tommasetti, Aurelio ^{[1
]}

机构：

[1] Univ Salerno, Dept Management & Informat Technol, Giovanni Paolo 2 132, I-84084 Fisciano, SA, Italy

来源：

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION | 2015年 / 38卷 / 04期

关键词：

consolidated financial statements; control approach; budget approach; public-sector entities;

D O I：

10.1080/01900692.2015.999605

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：

Public sector consolidated financial statements can be drafted according to different approaches, especially the "control approach" or "budgetary perspective." Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.

引用

页码：311 / 324

页数：14