Data di Pubblicazione:
2020
Abstract:
Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of
the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify
the public sector group’s reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework
Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter
aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.
the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify
the public sector group’s reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework
Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter
aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.
Tipologia CRIS:
2.1 Contributo in volume (Capitolo o Saggio)
Elenco autori:
Carini, Cristian; Teodori, Claudio
Link alla scheda completa:
Titolo del libro:
Tools, Strategies, and Practices for Modern and Accountable Public Sector Management