Trends and prospects for improving of the public sector financial reporting: the experience of foreign countries
Economics & Management
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First published on this website: 16.09.2019 - 09:55
Abstract
The analysis of current state and directions of improvement of the financial reporting system of public sector entities in the countries of the world (Spain, Australia, New Zealand and Canada). The main steps to improve the composition, content and order of preparation of financial statements in the public sector of the countries studied in order to increase the level of public accountability for the results of the allocation and use of budget funds are summarized.
References
[1] Julve, V. M. (2016). Public financial reporting and audits: challenges and opportunities. ECA, Luxembourg, 17 p. Available: https://www.eca.europa.eu/Lists/ECADocuments/WORKSHOP_ON_PUBLIC_SECTOR_ACCOUNTING/ECA_Workshop_on_public_sector_accounting_V_Montesinos_Julve.pdf [Accessed: 10 Sep. 2019].
[2] Man, M., Dassanayake, S., Helliar, C. (2018). AASB Research Report: Financial Reporting Requirements Applicable to Australian Public Sector Entities. Australian Accounting Standards Board. 119 p. Available: https://www.aasb.gov.au/admin/file/content102/c3/AASB_RR_06_05-18.pdf [Accessed: 12 Sep. 2019].
[3] AASB Discussion Paper: Improving Financial Reporting for Australian Public Sector (2018). Australian Accounting Standards Board. 40 p. Available: https://www.aasb.gov.au/admin/file/content102/c3/DP_IFRPS_06-18.pdf [Accessed:
12 Sep. 2019].
[4] Improving financial reporting in the public sector. (2016). Controller and Auditor-General. Office of the Auditor-General. New Zealand. 36 p. Available: https://www.oag.govt.nz/2016/financial-reporting/docs/financial-reporting.pdf [Accessed: 13 Sep. 2019].
[5] A Revised Reporting Model for the Canadian Public Sector. (2018). Public Sector Accounting Board (PSAB). Available: http://www.frascanada.ca/standards-for-public-sector-entities/item85775.pdf [Accessed: 13 Sep. 2019].
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Thank you for your positive assessment of my conference paper and accepted to participate in the 9th International Youth Science Forum «Litteris et Artibus» (November 21-23, 2019, Lviv, Ukraine).
I cannot to take part in the conference in person.
I don't require official invitation letter from Lviv Polytechnic.
I paid of the participation fee.
Best regards, Yablonko Olena.