IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method

Alessandro Lombrano () and Luca Zanin

Public Money & Management, 2013, vol. 33, issue 6, 429-436

Abstract: This paper presents a new consolidation method to improve local government accountability. After a brief review of consolidated financial statements in the public sector, the International Public Sector Accounting Standards approach to consolidation is described. The authors explain why this approach does not adequately consider the distinctive features of local governments. A case study is presented to illustrate the principles underlying the new method.

Date: 2013
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DOI: 10.1080/09540962.2013.836004

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