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The consolidated group definition of public sector in the Czech republic and Slovakia
[Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]

Author

Listed:
  • Lukáš Poutník

Abstract

The article deals with the definition of a consolidated group in the Czech Republic and Slovakia public sector. On 30 January 2015 The International Public Sector Accounting Standards Board published new standard IPSAS 35 - Consolidated Financial Statements. This standard represents a very sophisticated construction accounting axioms based on the approximation of the public sector to the private sector in the accounting consolidation field. The aim of this article is an identification and subsequent comparison of methodological elements in the consolidated group definition of public sector in the Czech and Slovak national legislative amendments in the context of IPSAS 35.

Suggested Citation

  • Lukáš Poutník, 2016. "The consolidated group definition of public sector in the Czech republic and Slovakia [Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 27-41.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:4:id:484:p:27-41
    DOI: 10.18267/j.cfuc.484
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    References listed on IDEAS

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    1. Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
    2. Giuseppe Grossi & Francesca Pepe, 2009. "Consolidation in the public sector: a cross-country comparison," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 251-256, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Redistribution; Progressivity; Gini coefficient; Lorenz curve; Konsolidovaná účetní závěrka; Konsolidační celek státu; Veřejný sektor; Definice ovládání; Podnik veřejné správy;
    All these keywords.

    JEL classification:

    • E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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