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)
Grossi, G., Pepe, F. (2009). The concept of consolidation in the public sector: a cross-country comparison. PUBLIC MONEY & MANAGEMENT, 29 (4), 251-256.
The concept of consolidation in the public sector: a cross-country comparison
GROSSI, GIUSEPPE;
2009-01-01
Abstract
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)
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
Grossi&Pepe, 2009.pdf
non disponibili
Tipologia:
Post-print
Licenza:
NON PUBBLICO - Accesso privato/ristretto
Dimensione
55.11 kB
Formato
Adobe PDF
|
55.11 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/11365/9704
Attenzione
Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo