English, Article edition: Delimitation of the Consolidation Perimeter and Consolidation Methods: Special Reference to the Local Government María José Luna Jiménez

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Delimitation of the Consolidation Perimeter and Consolidation Methods: Special Reference to the Local Government
Author
  • María José Luna Jiménez
Physical Description
  • article
Notes
  • During the last years, we have assisted, both internationally and within our country, to an increasing interest to get the financial reporting from the different public sector entities more and more complete, leaving behind its only function of control and register of the budget, in order to improve their usefulness for decision-making purposes. The IFAC is making a great effort in order to get a comparable financial information across jurisdictions. Particularly, in relation to the consolidation of governmental financial reports, there exist different study and standards. The aim of this work is to carry out a series of reflections on some of the aspects which must be considered for the elaboration of the consolidated financial statements. For that, we make a brief description of the international trends as well as the different proposals carried out in our country.
  • public sector accounting, consolidation, local governments.
  • RePEc:sar:journl:v:5:y:2002:i:9:p:147-168
Language
  • English
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