Reporting components and reliability issues

Susana Jorge
Josette Caruana

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. The chapter also highlights the role of financial reporting in promoting transparency and accountability in the public sector, and concludes by referring to 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.

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ISBN: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_8
Área: Public Sector; Accounting; PSA; Fina
Páginas: 251-295
Data: 2023

Palavras-Chaves
IPSAS
reporting entity
financial statements
non-financial information
transparency
auditing

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Outros Capítulos (17)

Foreword
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0

Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0.1

Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-2464-8_1

Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory
Yuri Biondi
https://doi.org/10.14195/978-989-26-2464-8_2

Budgets a nd budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_3

Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_4

Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS
Giovanna Dabbicco
https://doi.org/10.14195/978-989-26-2464-8_5

IPSAS: History, spread and use
Caroline A. Pontoppidan
https://doi.org/10.14195/978-989-26-2464-8_6

The IPSASB’s conceptual framework and views on selected national frameworks
Susana Jorge;Josette Caruana
https://doi.org/10.14195/978-989-26-2464-8_7