Reporting components and reliability issues Ellen Haustein Hot

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Uploaded by Ellen Haustein     Uploaded date: December 09, 2019    
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Publication date
October 31, 2019
Author(s)
Paper language
Abstract
This chapter deals with financial reporting in the public sector, taking IPSAS as reference. Some examples of the reporting components of specific countries are presented. Finally, issues relating to the reliability of the information included in financial reports are also addressed. Regarding the latter, the chapter particularly refers to the role of financial reporting in promoting transparency and accountability in the public sector, and the importance of auditing to ensure fair presentation and regularity of the public sector accounts, ultimately impacting on citizens’ trust in public sector managers and politicians.
Preferred Citation
Jorge, S. (2019): Reporting components and reliability issues, in: Lorson, P./Jorge, S./Haustein, E. (2019) (eds.): European Public Sector Accounting, Coimbra, ISBN: 978-989-26-1856-2, pp. 212-250, https://doi.org/10.14195/978-989-26-1861-6_9
Keywords
IPSAS; reporting entity; financial statements; non-financial information; transparency; auditing
Email
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Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Type of Paper
Book chapter

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