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Issues in the Preparation of Public Sector Consolidated Statements

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  • R. G. WALKER

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  • R. G. Walker, 2011. "Issues in the Preparation of Public Sector Consolidated Statements," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 477-500, December.
    • Handle: RePEc:bla:abacus:v:47:y:2011:i:4:p:477-500
    DOI: j.1467-6281.2011.00349.x
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    File URL: http://hdl.handle.net/10.1111/j.1467-6281.2011.00349.x
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    Cited by:

    1. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
    2. Andreea Cirstea & Stefan Dragos Cirstea, 2015. "Similarity Or Dissimilarity Between Public And Private Sector Standards Regarding Consolidated Reporting?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 48-52, August.
    3. Alessandro Lombrano & Luca Zanin, 2013. "IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 429-436, November.

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