Consolidation in the public sector: a cross-country comparison

Giuseppe Grossi and Francesca Pepe

Public Money & Management, 2009, vol. 29, issue 4, 251-256

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).

Date: 2009
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:29:y:2009:i:4:p:251-256

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DOI: 10.1080/09540960903035031

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