How useful is consolidation of public sector entities' financial statements ?

Research English OPEN
Soguel, N.; Bucher, R.;
  • Publisher: IDHEAP
  • Subject: Accounting; consolidation; IPSAS 6; survey; users' needs

Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be u... View more
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