Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.

Setting consolidated reporting standards for local government / BRUSCA ALIJARDE, MARIA ISABEL; Grossi, Giuseppe; manes rossi, Francesca. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 0954-0962. - 38:(2018), pp. 483-492. [10.1080/09540962.2018.1524199]

Setting consolidated reporting standards for local government

manes rossi, francesca
2018

Abstract

Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.
2018
Setting consolidated reporting standards for local government / BRUSCA ALIJARDE, MARIA ISABEL; Grossi, Giuseppe; manes rossi, Francesca. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 0954-0962. - 38:(2018), pp. 483-492. [10.1080/09540962.2018.1524199]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11588/751146
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