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Consolidation in the public sector: a cross-country comparison |
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| Authors: | Giuseppe Grossi Francesca Pepe |
| Institution: | 1. Department of Business and Social Studies , Siena University grossi@unisi.it;3. School of Economics at Siena University |
| Abstract: | This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB). |
| Keywords: | Employee share scheme pensions privatization Royal Mail share flotation |