Reporting components and reliability issues

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

Keywords

Download

—

Outros Capítulos (16)

Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_0

Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_1

History of public sector accounting & alternatives
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_2

Difference between private and public sector accounting
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_3

Budgets and budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_4

Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_5

Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS
Lisa Schmidthuber;Dennis Hilgers;Hannes Hofbauer
https://doi.org/10.14195/978-989-26-1861-6_6

IPSAS: history - spread - use
Lisa Schmidthuber;Dennis Hilgers
https://doi.org/10.14195/978-989-26-1861-6_7

IPSAS conceptual framework and views on selected national frameworks
Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_8