Open AccessLAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara)
Author(s) -
Wiwin Kurniasari
Publication year - 2016
Publication title -
jurnal akuntansi/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2540-9646
pISSN - 2088-768X
DOI - 10.24964/ja.v1i1.4
Subject(s) - consolidation (business) , accounting , public sector , indonesian , business , accountability , financial sector , finance , political science , economics , economy , linguistics , philosophy , law
The consolidated Financial Report (CFR) in the public sector takes on considerable contribute to carrying out public policies. The accounting system must represent this overall scenario and analyzes eight countries (Indonesian, Australia, New Zeland, Canada, Sweden, France, USA, and the U.K.), as well as the new informational requirements of the International Public Sector Accounting Standards (IPSASs). Accounting prinsiples used for compling a CFR in the public sector will be compared. The objective of the study is highligt the similiarities and differeces between the various prinsiples and consideration of related to the consolidation of annual accounts in the public sector.
Keywords: Consolidated Financial Report, Public Sector, International Accounting Principles, Accountability.