consolidation of financial statements in the public sector and the compilation of government finance statistics (GFS), considering … government finance statistics manual (GFSM) 2014 to prepare consolidated financial statements, instead of the delineation of the …

preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different … advantageous for accounting entities to prepare financial statements only in accordance with national accounting regulations. The …-making process. While accounting entities confirm that the preparation of financial statements in accordance with International …