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https://www.um.edu.mt/library/oar/handle/123456789/148538| Title: | Reporting components and reliability issues |
| Other Titles: | European public sector accounting (2nd ed.) |
| Authors: | Jorge, Susana Caruana, Josette |
| Keywords: | Finance, Public -- Accounting -- Standards International public sector accounting standard Financial statements Auditing -- Standards Comparative accounting |
| Issue Date: | 2023 |
| Publisher: | Coimbra University Press |
| Citation: | Jorge, S., & Caruana, J. (2023). Reporting components and reliability issues. In P. C. Lorson, S. Jorge, & E. Haustein (Eds.), European Public Sector Accounting (2nd ed.) (pp. 251-295). Coimbra: Coimbra University Press |
| Abstract: | This chapter deals with financial reporting in the public sector, taking IPSAS as reference. Some examples of the reporting components of specific countries are presented. The chapter also highlights the role of financial reporting in promoting transparency and accountability in the public sector, and concludes by referring to the importance of auditing to ensure fair presentation and regularity of the public sector accounts, ultimately impacting on citizens’ trust in public sector managers and politicians. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/148538 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Reporting components and reliability issues.pdf | 1.7 MB | Adobe PDF | View/Open |
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