liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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
The materiality of consolidated financial reporting-an alternative approach to IPSASB
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Högskolan Kristianstad, Kristianstad, Sweden.
2012 (English)In: International Journal of Public Sector Performance Management, ISSN 1741-1041, E-ISSN 1741-105X, Vol. 2, no 1, 81-96 p.Article in journal (Refereed) Published
Abstract [en]

Today, municipalities can make use of different organisational models and legal entities in order to perform their duties and services towards their citizens. Several scholars and standard setters, e.g., IPSASB, argue that the picture of a municipality's financial position and performance is affected by the definition of the reporting entity and that there is a need for consolidated financial reporting in order to give the whole–of–government picture. Sweden is one of the few countries that actually have introduced consolidated financial reporting. By using data from annual reports, we analyse how consolidated reporting affects the financial picture and the comparability of financial data between different municipalities.

Place, publisher, year, edition, pages
InderScience Publishers, 2012. Vol. 2, no 1, 81-96 p.
Keyword [en]
comparability, consolidated financial reporting, CFR, IPSASB, International Public Sector Accounting Standards Board, materiality, municipalities, Sweden, annual reports
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-86328DOI: 10.1504/IJPSPM.2012.048745OAI: oai:DiVA.org:liu-86328DiVA: diva2:576496
Available from: 2012-12-13 Created: 2012-12-13 Last updated: 2017-12-07Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Authority records BETA

Tagesson, Torbjörn

Search in DiVA

By author/editor
Tagesson, Torbjörn
By organisation
Business AdministrationFaculty of Arts and Sciences
In the same journal
International Journal of Public Sector Performance Management
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 228 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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