Can government accountability be enhanced with international financial reporting standards?

Andrés Navarro-Galera and Manuel Pedro Rodríguez-Bolívar

Public Money & Management, 2010, vol. 30, issue 6, 379-384

Abstract: International financial reporting standards seek to enrich governments' financial statements to meet financial information requirements under NPM. This article examines the usefulness of international accounting standards in terms of meeting the information needs for financial accountability, analysing their impact on audits. Changing from historical cost to fair value (FV) accounting could improve accountability if certain conditions are met in regard to liquid markets and practicality of FV estimations.

Date: 2010
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DOI: 10.1080/09540962.2010.525009

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