Financial Reporting in the Public Sector

Résumé du livre

This monograph is usued by the Public Sector Accounting standards Board ( PSASB ) of the Australian Accounting research Foundation ( AARF ). The purpose of the study is to 1) Identify a general framework within which statements of Accounting standards for the public sector can be developed in a logical and consistant manner. 2) Highlight issues of relevance to public sector financial reporting that should be resolved within the context of that framework. The framework considers 6 levels : scope, objectives, fundamentals, operational, isplay and policy. Financial reporting. Budgeting. Financial management Government.