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Reporting components and reliability issues

≈ 2 mins de leitura

Susana Jorge

This chapter deals with financial reporting in the public sector, taking IPSAS as reference. Some examples of the reporting components of specific countries are presented. Finally, issues relating to the reliability of the information included in financial reports are also addressed. Regarding the latter, the chapter particularly refers to the role of financial reporting in promoting transparency and accountability in the public sector, and the importance of auditing to ensure fair presentation and regularity of the public sector accounts, ultimately impacting on citizens’ trust in public sector managers and politicians.


ISBN:
978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_9
Área: Ciências Sociais
Páginas: 213-250
Data: 2019

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