Shades of governmental financial reporting with a national accounting twist
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- 作者：Josette Caruana ; josette.caruana@um.edu.mt" class="auth_mail" title="E-mail the corresponding authorAuthor Vitae
- 关键词：Budgeting ; Consolidated financial statements ; Financial reporting standards ; National accounting ; Parliamentary accountability
- 刊名：Accounting Forum
- 出版年：2016
- 出版时间：September 2016
- 年：2016
- 卷：40
- 期：3
- 页码：153-165
- 全文大小：793 K
文摘
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The accounting reform in Malta proceeds according to IPSAS because not much difference is expected through EPSAS.
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IPSAS are derived from IFRS, but differences in application are noted between different countries.
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Even though IFRS-based, the UK Whole of Government Accounts accommodate ESA definitions.
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The ESA rules are powerful in EU member states especially with regards to the accounting boundary.