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Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA
Kristianstad University, Department of Business Administration.
2007 (English)Report (Other academic)
Abstract [en]

Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2007. , 16 p.
Series
Working paper series, ISSN 1650-0636 ; 2007:4
National Category
Business Administration Social Sciences
Identifiers
URN: urn:nbn:se:hkr:diva-450OAI: oai:DiVA.org:hkr-450DiVA: diva2:174914
Available from: 2009-02-26 Created: 2009-02-26 Last updated: 2014-07-01Bibliographically approved

Open Access in DiVA

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Grossi, Giuseppe
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf