Setting consolidated reporting standards for local government

Isabel Brusca (), Giuseppe Grossi and Francesca Manes-Rossi

Public Money & Management, 2018, vol. 38, issue 7, 483-492

Abstract: Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.

Date: 2018
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DOI: 10.1080/09540962.2018.1524199

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