Abstract
Over the last few years various case studies have been carried out on the subject of accounting consolidation in the public sector in France, led by consulting groups and auditing offices, as well as in OECD countries and more specifically in Anglo-Saxon countries.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Bouinot, J. and Yves, R. La consolidation des comptes locaux: la pratique d’une approche sur mesure. La lettre du financier territorial 1991; Octobre.
Coopers & Lybrand, Financial disclosure practices of the American cities II: closing the communications gap. 1978.
FASB, FAS No 140-B, Preliminary views on major issues related to consolidation policy. August 1994.
Freeman, R. and Craig, S. Defining the governmental reporting entity. Journal of accountancy 1982; October: 50–63.
GASB, Concept statement No 1, Objectives offinancial reporting. Stamford, CT: 1987.
GASB, Statement 14, The financial reporting entity. Norwalk CT: 1991.
Holder, A study of selected concepts for government financial accounting reporting. NCGA research report, Chicago: 1980.
Jones D., Scott R., Kimbro L. and Ingram R., The needs of users governmental financial reports.
Stamford, CT: GASB Research report, 1985.
NCGA, Statement 3, Defining the governmental reporting entity. 1981.
OEC, La consolidation des comptes - Méthodologie d’approche à l’usage des collectivités locales. Paris: Éditions Comptables Malesherbes, 1992.
Patton, J. “The governmental financial reporting entity: review and analysis.” In Research in governmental and non-profit accounting, vol. 1. JAI Press Inc., 1985, pp. 85–116.
Shoulders, C. “Criteria for identifying the municipal organisational reporting entity.” In Research on governmental and non-profit accounting, vol. 3, Part A, JAI Press Inc., 1987, pp. 181–206.
Wilson, E. Financial reporting by State and local governments: a survey of preferences among alternative formats. Norwalk, CT: GASB research report, 1990.
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2000 Springer Science+Business Media New York
About this chapter
Cite this chapter
Lande, E. (2000). The Scope of Accounting Consolidation in the Local Public Sector. In: Caperchione, E., Mussari, R. (eds) Comparative Issues in Local Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-4581-1_14
Download citation
DOI: https://doi.org/10.1007/978-1-4615-4581-1_14
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-7069-7
Online ISBN: 978-1-4615-4581-1
eBook Packages: Springer Book Archive