search query: @indexterm GOVERNMENT DEPARTMENTS / total: 38
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| Author: | Otte, R. |
| Title: | Grundzüge einer Konzernrechnungslegung für Gebietskörperschaften. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : JUN, VOL. 43:6, p. 510-524 |
| Index terms: | GERMANY PUBLIC ACCOUNTING GOVERNMENT DEPARTMENTS |
| Language: | ger |
| Abstract: | Traditionally, financial reporting by governments focuses on fiscal compliance. Users of governmental financial reports are interested in a broad and complete picture of the overall financial position. To get a comprehensive but concise picture, a consolidated statement that encompasses all governmental activities including those of associated organizations is needed. With regard to the user needs, the only basis for properly identifying the governmental reporting entity is the view of government as an economic entity. The included components differ in the extent of control by the overseen unit. These differences have to be considered by an adequate consolidation method. |
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