Local Authorities’ Accounting and Financial Reporting. Trends and Techniques in a Multinational Perspective
- ISBN/EAN
- 9788846499530
- Editore
- Franco Angeli
- Collana
- Economia
- Formato
- Brossura
- Anno
- 2008
- Pagine
- 212
Disponibile
23,50 €
This book only intends to investigate the experience of some countries, which can be addressed as significant benchmark in the field of local authorities’ accounting and reporting. The aim is to provide a critical analysis of case studies from a professional viewpoint – as shown by the background of many authors, who mainly come from the accounting profession.
Maggiori Informazioni
| Autore | Pozzoli Stefano |
|---|---|
| Editore | Franco Angeli |
| Anno | 2008 |
| Tipologia | Libro |
| Collana | Economia |
| Lingua | Inglese |
| Indice | Preface Part I. The European Scene Louis Renouard, Accounting Practice in French Local Authorities (Caracteristics of French Local Authorities; Main areas of responsibility; resources and budgets; Financial balance and debt; Supervision of Local Finances; Local finances and accounting rules) Harry Wilkinson, Accounting and Financial Reporting by Local Authorities in the United Kingdom (The role and operations of local government; Local government finance; The accounting model; The setting of accounting standards; Review of current situation) Stefano Pozzoli, Accounting and Financial Reporting by Local Authorities in Italy (Background; Local authorities - A brief overview; The reform of the 1990s; Commitment basis accounting; Accrual basis accounting; The accounting principles for local authorities in the Italian public scene) Aad Bac, Local Government's Accounting Model in The Netherlands (State structure and administrative structure; Legal infrastructure; Financial structure; Standard-setting; Historical developments in accounting regulation; Budgeting, Accounting and Reporting; References and bibliography) Andreas Bergmann, Local Governments' Accounting Models: Switzerland (Abstract; Local governments' role and importance; Accounting and reporting of local governments; Conclusion; references) Levi Gårseth-Nesbakk, Accounting at Local Government Level in Norway: for the Accounting Elite Only? (Introduction; Overview of the public system in Norway; The local governmental accounting model and standard setting; Critical reflection over the accounting model; Concluding reflections; References) David R. Bean, Dean Michael Mead, Governmental Accounting and Finanzial Reporting in the United States of America with a Focus on State and Local Governments (Government Structure; How GASB Standards are set; What is the Basic Accounting Model used by state and local governments?; The major Features of GASB Statement 34; Basic financial statements; How is the triumvirate Working?; Conclusion) Tadashi Sekikaw, Financial Reporting by Japanese Local Governments (Institutional framework of local governments in Japan; Financial reporting by local governments in Japan) Robert T. Correll, Local Government in Canada (Organization; Operations and Role; Fiscal Framework; Financial Reporting) Jim Paul, Jill Czaplowski, Local Government Financial Reporting in Australia (Introduction; Regulation of local government financial reporting; AAS 27 Financial Reporting by Local Governments; Outcomes of adopting AAS 27; Withdrawal of AAS 27 and other Standards for different classes of public sector entities; Some noteworthy AASB projects relevant to Australian local governments; Concluding remarks; References) Authors. |
| Stato editoriale | In Commercio |