Dal 4 all'8 dicembre vi aspettiamo allo stand G23 a Più Libri, Più Liberi - Viale Asia 40/44 - Roma

Local Authorities' Accounting and Financial Reporting.

A cura di: Stefano Pozzoli

Local Authorities' Accounting and Financial Reporting.

Trends and Techniques in a Multinational Perspective

This book only intends to investigate the experience of some countries, which can be addressed as significant benchmark in the field of local authorities’ accounting and reporting. The aim is to provide a critical analysis of case studies from a professional viewpoint – as shown by the background of many authors, who mainly come from the accounting profession.

Printed Edition

23.50

Pages: 212

ISBN: 9788846499530

Edition: 1a edizione 2008

Publisher code: 365.632

Availability: Discreta

Pages: 212

ISBN: 9788846493910

Edizione:1a edizione 2008

Publisher code: 365.632

Can print: No

Can Copy: No

Can annotate:

Format: PDF con DRM for Digital Editions

Info about e-books

This book only intends to investigate the experience of some countries, which can be addressed as significant benchmark in the field of local authorities' accounting and reporting.
The aim is to provide a critical analysis of case studies from a professional viewpoint - as shown by the background of many authors, who mainly come from the accounting profession.
We would like stress the importance of understanding the cultural and technical rationale underlying the approaches and feelings of those who come from other countries. Also, in this perspective, it is crucial to identify the measures adopted to tackle the problems which regularly prove to be approximately the same all over the world.
Neglecting what happens abroad - whatever the field in which you operate - is not only an unjustified sign of conceit, but also an option which can hardly lead to a tangible improvement of the competitive ability of a country.
Even carrying out deep systemic reform, there is the strong temptation to disregard what happens in the rest or the world, or even worse, to accept a simplified and trivial version of those which is, doing so, misleading. Unfortunately, the attitude to underplay the importance of other countries' experiences - or to judge them wrongly - is often even stronger, when the public administration issues are tackled.
Of course, the fact of drawing inspiration from other countries also implies to start from the in-depth knowledge of the context where some reforms originated; the way in which they have been implemented; the cultural environment which has entailed - and possibly allowed - specific choices and which probably do not make them applicable to a country which has different structural characteristics and a different history.



Preface
Part I. The European Scene
Louis Renouard, Accounting Practice in French Local Authorities
(Caracteristics of French Local Authorities; Main areas of responsibility; resources and budgets; Financial balance and debt; Supervision of Local Finances; Local finances and accounting rules)
Harry Wilkinson, Accounting and Financial Reporting by Local Authorities in the United Kingdom
(The role and operations of local government; Local government finance; The accounting model; The setting of accounting standards; Review of current situation)
Stefano Pozzoli, Accounting and Financial Reporting by Local Authorities in Italy
(Background; Local authorities - A brief overview; The reform of the 1990s; Commitment basis accounting; Accrual basis accounting; The accounting principles for local authorities in the Italian public scene)
Aad Bac, Local Government's Accounting Model in The Netherlands
(State structure and administrative structure; Legal infrastructure; Financial structure; Standard-setting; Historical developments in accounting regulation; Budgeting, Accounting and Reporting; References and bibliography)
Andreas Bergmann, Local Governments' Accounting Models: Switzerland
(Abstract; Local governments' role and importance; Accounting and reporting of local governments; Conclusion; references)
Levi Gårseth-Nesbakk, Accounting at Local Government Level in Norway: for the Accounting Elite Only?
(Introduction; Overview of the public system in Norway; The local governmental accounting model and standard setting; Critical reflection over the accounting model; Concluding reflections; References)
David R. Bean, Dean Michael Mead, Governmental Accounting and Finanzial Reporting in the United States of America with a Focus on State and Local Governments
(Government Structure; How GASB Standards are set; What is the Basic Accounting Model used by state and local governments?; The major Features of GASB Statement 34; Basic financial statements; How is the triumvirate Working?; Conclusion)
Tadashi Sekikaw, Financial Reporting by Japanese Local Governments
(Institutional framework of local governments in Japan; Financial reporting by local governments in Japan)
Robert T. Correll, Local Government in Canada
(Organization; Operations and Role; Fiscal Framework; Financial Reporting)
Jim Paul, Jill Czaplowski, Local Government Financial Reporting in Australia
(Introduction; Regulation of local government financial reporting; AAS 27 Financial Reporting by Local Governments; Outcomes of adopting AAS 27; Withdrawal of AAS 27 and other Standards for different classes of public sector entities; Some noteworthy AASB projects relevant to Australian local governments; Concluding remarks; References)
Authors.

Contributors: Aad Bac, David R. Bean, Andreas Bergmann, Robert T. Correll, Jill Czaplowski, Levi Garseth-Nesbakk, Dean Michael Mead, Jim Paul, Louis Renouard, Tadashi Sekikaw, Harry Wilkinson

Serie: Economia - Ricerche

Subjects: Economics and Management of State Companies

Level: Scholarly Research

You could also be interested in