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

Lukáš Poutník

Český finanční a účetní časopis, 2016, vol. 2016, issue 4, 27-41

Abstract: The article deals with the definition of a consolidated group in the Czech Republic and Slovakia public sector. On 30 January 2015 The International Public Sector Accounting Standards Board published new standard IPSAS 35 - Consolidated Financial Statements. This standard represents a very sophisticated construction accounting axioms based on the approximation of the public sector to the private sector in the accounting consolidation field. The aim of this article is an identification and subsequent comparison of methodological elements in the consolidated group definition of public sector in the Czech and Slovak national legislative amendments in the context of IPSAS 35.

Keywords: Redistribution; Progressivity; Gini coefficient; Lorenz curve; Konsolidovaná účetní závěrka; Konsolidační celek státu; Veřejný sektor; Definice ovládání; Podnik veřejné správy (search for similar items in EconPapers)
JEL-codes: E02 H10 M41 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.cfuc.484

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