 Government Financial Reporting Standards and PracticesJames L. Chan and Yunxiao Xu Chapter 35 in The International Handbook of Public Financial Management, 2013, pp 767-796 from Palgrave Macmillan Abstract: Abstract Government financial reporting makes public the data collected and accumulated in the government accounting system discussed in Chapter 34. This chapter is primarily concerned with the financial reports, particularly year-end financial statements, produced with data in a government’s ex post financial accounting system. It will also deal discuss reports for monitoring budget execution and statistical reports for national and international macrofiscal comparisons and compare these three reporting systems. It is intended to be useful both to general readers and to practitioners who are responsible for (a) determining the structure and content of financial reports; (b) approving the accounting policies used to prepare financial statements; (c) explaining the financial reports to legislators and the public; (d) dealing with auditors to resolve disputes; and (e) ensuring the proper use of information in financial reports in the government’s decisionmaking processes. Keywords: Cash Flow; Financial Reporting; International Financial Reporting Standard; Consolidate Financial Statement; Debt Proceeds (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_36 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Books from Palgrave Macmillan |
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