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Consolidation in the public sector: a cross-country comparison

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  • Giuseppe Grossi
  • Francesca Pepe

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).

Suggested Citation

  • 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.
    • Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:251-256
    DOI: 10.1080/09540960903035031
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    Cited by:

    1. Vincenzo Sforza, 2014. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 141-154.
    2. Lukáš Poutník, 2016. "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]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 27-41.
    3. Yen Thi Tran & Thanh Thi Cam Tran & Trang Cam Hoang, 2020. "Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(5), pages 903-913.

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