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https://hdl.handle.net/10316.2/47457| Title: | Consolidated financial statements | Authors: | Haustein, Ellen Lorson, Peter C. |
Keywords: | Consolidation;consolidated financial reporting;whole of government accounting | Issue Date: | 2019 | Publisher: | Imprensa da Universidade de Coimbra | Abstract: | This chapter introduces consolidated financial reporting in general and highlights public sector specifics. The aim is to provide insights for the reasons for consolidation, the peculiarities in the public sector and underlying theories of consolidation. The chapter shows organisational challenges for preparing consolidated financial statements and explains the differences between consolidated financial statements and whole of government accounts. The different types of influences and methods for consolidation are explained. A short overview about consolidated financial reporting of this book`s partner countries is presented. | URI: | https://hdl.handle.net/10316.2/47457 | ISBN: | 978-989-26-1861-6 (PDF) 978-989-26-1856-2 |
DOI: | 10.14195/978-989-26-1861-6_12 | Rights: | open access |
| Appears in Collections: | European public sector accouting |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| consolidated_financial_statements.pdf | 428.42 kB | Adobe PDF |  |
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