The consolidated group definition of public sector in the Czech republic and Slovakia
[Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]
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DOI: 10.18267/j.cfuc.484
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References listed on IDEAS
- Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
- Giuseppe Grossi & Francesca Pepe, 2009. "Consolidation in the public sector: a cross-country comparison," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 251-256, July.
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Keywords
Redistribution; Progressivity; Gini coefficient; Lorenz curve; Konsolidovaná účetní závěrka; Konsolidační celek státu; Veřejný sektor; Definice ovládání; Podnik veřejné správy;All these keywords.
JEL classification:
- E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
- H10 - Public Economics - - Structure and Scope of Government - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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