000			01815naa a2200229uu 4500
001			7020311554049
003			OSt
005			20190318123644.0
008			170203s2016 xx ||||gr |0|| 0 eng d
100	1		_aBERGMANN, Andreas _954957
245	1	0	_aConsolidation in the public sector : _bmethods and approaches in Organisation for Economic Co-operation and Development countries
260			_aLos Angeles : _bSage, _cdec. 2016
520	3		_aOrganisational 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		_919599 _aGrossi, Giuseppe
700	1		_aRAUSKALA, Iris _954958
700	1		_aFUCHS, Sandro _954959
773	0	8	_t International Review of Administrative Sciences _g82, 4, p. 763-783 _dLos Angeles : Sage, dec. 2016 _xISSN 00208523 _w
856	4	2	_uhttp://journals.sagepub.com/doi/pdf/10.1177/0020852315576713 _yAcesso
942			_cS
998			_a20170203 _b1155^b _cLarissa
998			_a20170203 _b1157^b _cLarissa
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c51286 _d51286
041			_aeng