Consolidation in the public sector : (Record no. 51286)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01815naa a2200229uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7020311554049 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190318123644.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170203s2016 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BERGMANN, Andreas |
| 9 (RLIN) | 54957 |
| 245 10 - TITLE STATEMENT | |
| Title | Consolidation in the public sector : |
| Remainder of title | methods and approaches in Organisation for Economic Co-operation and Development countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Los Angeles : |
| Name of publisher, distributor, etc. | Sage, |
| Date of publication, distribution, etc. | dec. 2016 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 19599 |
| Personal name | Grossi, Giuseppe |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | RAUSKALA, Iris |
| 9 (RLIN) | 54958 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | FUCHS, Sandro |
| 9 (RLIN) | 54959 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Review of Administrative Sciences |
| Related parts | 82, 4, p. 763-783 |
| Place, publisher, and date of publication | Los Angeles : Sage, dec. 2016 |
| International Standard Serial Number | ISSN 00208523 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://journals.sagepub.com/doi/pdf/10.1177/0020852315576713 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20170203 |
| Operator's initials, OID (RLIN) | 1155^b |
| Cataloger's initials, CIN (RLIN) | Larissa |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20170203 |
| Operator's initials, OID (RLIN) | 1157^b |
| Cataloger's initials, CIN (RLIN) | Larissa |
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