GOVERNMENTAL FINANCIAL REPORTS: BETWEEN VARIETY AND INTEGRATION

Andrei R. Crişan
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Andrei R. Crişan: Faculty of Economics and Business Administration, BABES-BOLYAI University of Cluj-Napoca, Romania

CrossCultural Management Journal, 2014, issue 1, 55-65

Abstract: Governments in general provide two main types of financial information: Government Finance Statistics (GFS), used for macroeconomic analysis and General Purpose Financial Reports (GPFR), more or less according with International Public Sector Accounting Standards, used for making decisions in the public sector entities. The aim of this paper is to make a comparison between GFS and GPFR to extract the similarities and differences between them. The documents of GFS and GPFS will be compared row by row, relieving the common and the different components. Our proposal is to create a unique informational system which generates both GFS and GPFS. This system could bring significant benefits such as saving time or reducing costs.

Keywords: Government; Financial reporting; statistics; comparison; IPSAS (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:journl:y:2014:i:5:crisan

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