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Pombalina

Livro / European public sector accouting

Consolidation methods

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Resumo: This chapter aims to illustrate consolidated financial reporting according to IPSAS by applying consolidation methods. Public sector combinations according to IPSAS are introduced. The process of consolidated financial reporting is explained by illustrating full consolidation comprising of the four different procedures of consolidation and the application of the equity method. The relevant steps are illustrated by short case examples. This IPSAS-focused chapter informs about when consolidated financial statements must be prepared, which entities must be included and by which methods, how to set up the accounting records for consolidation and relevant consolidation procedures.
DOI: 10.14195/978-989-26-1861-6_13
ISBN: 978-989-26-1861-6 (PDF); 978-989-26-1856-2
Acesso: open access
Coleção Digital: Pombalina
Local de publicação: Coimbra
Idioma: Inglês
Tipo: Capítulo de Livro
Nº de visualizações: 209
Nº de downloads: 45

p. 19-24

Introduction

Lorson, Peter C.; Haustein, Ellen; Jorge, Susana

p. 25-46

Approaches to public sector accounting and reporting in Europe

Haustein, Ellen; Lorson, Peter C.

p. 47-72

History of public sector accounting & alternatives

Wynne, Andy

p. 73-93

Difference between private and public sector accounting

Wynne, Andy

p. 95-117

Budgets and budgetary accounting

Oulasvirta, Lasse

p. 119-142

Theoretical approaches to financial accounting purposes and principles

Oulasvirta, Lasse

p. 143-162

Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS

Schmidthuber, Lisa; Hilgers, Dennis; Hofbauer, Hannes

p. 163-179

IPSAS: history - spread - use

Schmidthuber, Lisa; Hilgers, Dennis

p. 181-211

IPSAS conceptual framework and views on selected national frameworks

Jorge, Susana

p. 213-250

Reporting components and reliability issues

Jorge, Susana

p. 251-274

Overview of IPSAS on public sector specific topics

Haustein, Ellen; Lorson, Peter C.

p. 275-305

IPSAS: case study

Haustein, Ellen; Lorson, Peter C.

p. 307-334

Consolidated financial statements

Haustein, Ellen; Lorson, Peter C.

p. 335-371

Consolidation methods

Haustein, Ellen; Lorson, Peter C.

p. 373-388

Public sector accounting future challenges: EPSAS outlook

Schmidthuber, Lisa; Hilgers, Dennis

p. 389-435

Conclusion

Lorson, Peter C.; Haustein, Ellen; Jorge, Susana