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Public Money & Management Volume 29, 2009 - Issue 4
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Original Articles

Consolidation in the public sector: a cross-country comparison

Giuseppe Grossi Department of Business and Social Studies, Siena UniversityCorrespondence[email protected]
&
Francesca Pepe School of Economics at Siena University
Pages 251-256 | Published online: 29 May 2009
 
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Abstract

This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).

Acknowledgements

The authors would like to thank the following people for their helpful comments on drafts of this article: Sue Newberry; Klaus Lüder, James L. Chan, David Heald and Torbjörn Tagesson.

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