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

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

LOMBRANO, Alessandro;
2013-01-01

Abstract

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
File in questo prodotto:
File Dimensione Formato  
Lombrano-IPSAS.pdf

non disponibili

Tipologia: Versione Editoriale (PDF)
Licenza: Non pubblico
Dimensione 167.62 kB
Formato Adobe PDF
167.62 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11390/871337
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 12
  • ???jsp.display-item.citation.isi??? 8
social impact