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International experiences in whole of government financial reporting: lesson-drawing for Spain.
- Source :
- Public Money & Management; Jul2009, Vol. 29 Issue 4, p243-250, 8p, 2 Diagrams
- Publication Year :
- 2009
-
Abstract
- This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government. [ABSTRACT FROM AUTHOR]
- Subjects :
- GOVERNMENT accounting
FINANCIAL statements
ECONOMIC structure
Subjects
Details
- Language :
- English
- ISSN :
- 09540962
- Volume :
- 29
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Public Money & Management
- Publication Type :
- Academic Journal
- Accession number :
- 43428652
- Full Text :
- https://doi.org/10.1080/09540960903035023