Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges
Author:
Affiliation:
1. Department of Accounting and Taxation, Research Centre for accounting and taxation, Polytechnic Institute of Cávado and Ave (IPCA), Portugal
2. Department of Accounting and Finance, University of Zaragoza, Spain
Publisher
Informa UK Limited
Subject
Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/09540962.2019.1654318
Reference24 articles.
1. Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries
2. Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
3. The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government
4. Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives
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