The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Reporting Entity in the Consolidated Financial Statements: Theory and Case Study
|
|
Author(s): Cristian Carini (University of Brescia, Italy)and Claudio Teodori (University of Brescia, Italy)
Copyright: 2020
Pages: 32
Source title:
Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Source Author(s)/Editor(s): Graça Azevedo (University of Aveiro, Portugal), Jonas Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal), Rui Pedro Marques (University of Aveiro, Portugal)and Augusta Ferreira (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-1385-9.ch003
Purchase
|
Abstract
Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify the public sector group's reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.
Related Content
|
V. V. Devi Prasad Kotni, Sujit Kumar Patra, Sunil Kumar.
© 2024.
21 pages.
|
|
Adekunle Alexander Balogun, Gbenga Olorunmade.
© 2024.
15 pages.
|
|
Ashwani Sharma, Nitpal Singh Rathod.
© 2024.
15 pages.
|
|
Peterson K. Ozili.
© 2024.
11 pages.
|
|
Yusuf Olatunji Oyedeko, Adesola Trust Gbadebo.
© 2024.
15 pages.
|
|
Oladapo Fepetu, Pelumi Abdulmalik Adewumi.
© 2024.
21 pages.
|
|
Rifkatu Nghargbu.
© 2024.
16 pages.
|
|
|