The Consolidated Financial of Corporate Public Sector. The Case of the Junta de Andalucía
Antonio Manuel López Hernández
Isabel Román Martínez
María Gloria López Gordo
María Elena Gómez Miranda
The decentralisation of services brings about the fragmentation of accounting information about public sector economic activity. There is a need, therefore, to establish consolidated balance sheets, since they provide more relevant information than that obtained by merely aggregating the data contained in individual financial statements. At the local level, many studies have been written about the problem of consolidation, however, much less attention has been paid to the autonomous level. Given the experience gained after consolidating the statements of the Junta de Andalusia, this paper deals with two main issues. First, it examines the problems this process poses in the scope of public firms in the autonomous regions. Second, it explains the peculiarities that arose for the specific case of the corporate public sector of the Junta de Andalucía (Andalusian regional government).
corporate public sector, consolidated financial statement.
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