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

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.

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Year of publication:	2013
Authors:	Lombrano, Alessandro ; Zanin, Luca
Published in:	Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 33.2013, 6, p. 429-436
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/10010717927