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Disclosure of Financial Information About the General Government Sector by IPSAS

In: New Trends in Finance and Accounting

Author

Listed:
  • Marianna Kršeková

    (University of Economics in Bratislava)

Abstract

International Public Sector Accounting Standards are the basis for international harmonization of public sector accounting and financial reporting around the world, including European countries. The application on the IPSAS supports consistency and comparability of the public sector financial reporting with the aim of achieving the objectives of financial reporting, which is to provide transparent information to users that is useful for accountability and decision-making purposes. Disclosure of financial information about the general government sector belongs to the specific problems of public sector financial reporting. The paper deals with requirements related to disclosure of financial information about the general government sector in the consolidated financial statements of a government. The general government sector comprises all organizational entities of the general government as defined in statistical bases of financial reporting. The disclosure of financial information about the general government sector in the consolidated financial statements of the government can support the transparency of financial reports and provide for a better understanding of the relationship between financial statements and statistical bases of financial reporting.

Suggested Citation

  • Marianna Kršeková, 2017. "Disclosure of Financial Information About the General Government Sector by IPSAS," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 485-495, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_45
    DOI: 10.1007/978-3-319-49559-0_45
    as

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