Consolidation in the public sector: a cross-country comparison

This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).

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Year of publication:	2009
Authors:	Grossi, Giuseppe ; Pepe, Francesca
Published in:	Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 29.2009, 4, p. 251-256
Publisher:	Taylor & Francis Journals

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010606623