LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara)
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 1
Abstract
The consolidated Financial Report (CFR) in the public sector takes on considerable insposace if the "group" is considered as mosaic of different entities that together contribute to carrying out public policies. The accounting system must represent this overall scenario and analyzes eight countries (Indonesian, Australia, New Zeland, Canada, Sweden, France, USA, and the U.K.), as well as the new informational requirements of the International Public Sector Accounting Standards (IPSASs). Accounting prinsiples used for compling a CFR in the public sector will be compared. The objective of the study is highligt the similiarities and differeces between the various prinsiples and consideration of related to the consolidation of annual accounts in the public sector.
Authors and Affiliations
Wiwin Kurniasari
Keywords
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- EP ID EP286355
- DOI 10.24964/ja.v1i1.4
- Views 127
- Downloads 0
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