1,259
Views
12
CrossRef citations to date
0
Altmetric
Original Articles

Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges

ORCID Icon, ORCID Icon & ORCID Icon

References

  • Barret, P. (1997). Whole of government financial reporting (or putting on a happy face). Australian National Audit Office.
  • Bergmann, A., Grossi, G., Rauskala, I., & Fuchs, S. (2016). Consolidation in the public sector: Methods and approaches in organization for economic co-operation and development countries. International Review of Administrative Sciences, 82(4), 763–783.
  • Biondi, Y. (2014). Harmonising European public sector accounting standards (EPSAS): Issues and perspectives for Europe’s economy and society. Accounting, Economics, and Law: A Convivium, 4(3), 165–178.
  • Biondi, Y. (2016). The HM ‘Treasure's Island’: The application of accruals-based accounting standards in the UK government. Accounting in Europe, 13(1), 81–102.
  • Biondi, Y. (2017). Harmonising European public sector accounting standards (EPSAS): Issues and perspectives. Accounting, Economics, and Law: A Convivium, 7(2), 117–123.
  • Biondi, Y., & Soverchia, M. (2014). Accounting rules for the European communities: A theoretical analysis. Accounting, Economics, and Law: A Convivium, 4(3), 179–214.
  • Brusca, I., Caperchione, E., Cohen, S., & Rossi, F. M. (2015). Public sector accounting and auditing in Europe - the challende of harmonization. Palgrava Macmillan.
  • Brusca, I., Grossi, G., & Manes-Rossi, F. (2018). Setting consolidated reporting standards for local government. Public Money & Management, 38(7), 483–492.
  • Christensen, T., & Lægreid, P. (2007). The Whole-of-Government approach to public sector reform. Public Administration Review, 67(6), 1059–1065.
  • Christiaens, J., Vanhee, C., Rossi, F. M., Cauwenberge, P. V., & Aversano, N. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158–177.
  • Cîrstea, A. (2014). The need for public sector consolidated financial statements. Procedia Economics and Finance, 15, 1289–1296.
  • Ernst & Young. (2011). IASB issues three new standards: Consolidated financial statements, joint arrangements, and disclosure of interests in other entities.
  • EC. (2013). Report from the commission to the council and the european parliament. Towards implementing harmonised public sector accounting standards in member states. European Comission.
  • EC. (2018a). EPSAS issue paper on the notion of control. European Comission.
  • EC. (2018b). EPSAS issue paper on consolidation of financial statements. European Comission.
  • Gomes, P., Fernandes, M. J., & Carvalho, J. B. (2015). The international harmonization process of public sector accounting in Portugal: The perspective of different stakeholders. International Journal of Public Administration, 38(4), 268–281.
  • Grossi, G., & Steccolini, I. (2015). Pursuing private accounting and accountability in the public sector: The municipal consolidation. International Journal of Public Administration, 38(4), 325–334.
  • IFAC. (1996). The government financial reporting entity. Public sector study n° 8.
  • IPSAS. (2012). IPSASs and government financial statistics reporting guidelines. Consultation paper.
  • Jones, R., & Caruana, J. (2014). A perspective on the proposal for european public sector accounting standards, in the context of accruals in UK government accounting. Accounting, Economics, and Law: A Convivium, 4(3), 265–282.
  • Jorge, S. (2015). Public sector accounting and auditing in Portugal. In I. Brusca, E. Caperchione, S. Cohen, & F. Manes Rossi (Eds.), Public sector accounting and auditing in Europe: The challenge of harmonization. Hampshire: Palgrave MacMillan.
  • Lombrano, A., & Zanin, L. (2013). IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method. Public Money & Management, 33(6), 429–436.
  • Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: Thinking out of the box. Public Money & Management, 36(3), 189–196.
  • Mussari, R. (2014). EPSAS and the unification of public sector accounting across Europe. Accounting, Economics, and Law: A Convivium, 4(3), 299–312.
  • Santis, S., Grossi, G., & Bisogno, M. (2018). Public sector consolidated financial statements: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 30(2), 230–251.
  • Walker, R. (2009). Public sector consolidated statements—an assessment. Abacus, 45(2), 171–220.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.