The relevance of the consolidated financial statement in the measurement of local government liabilities
Year of publication: |
2023
|
---|---|
Authors: | Carini, Cristian ; Teodori, Claudio |
Published in: |
Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 131-149
|
Subject: | Consolidated financial statements | measurement | liabilities | local government group | financial sustainability | Konzernabschluss | Haftung | Liability | Italien | Italy | Öffentliches Rechnungswesen | Public accounting | Jahresabschluss | Financial statement |
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