Measurement in public sector financial reporting : theoretical basis and empirical evidence

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments a...

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Bibliographic Details
Other Authors Caruana, Josette (Editor), Bisogno, Marco (Editor), Sicilia, Mariafrancesca (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2023.
SeriesEmerald studies in public service accounting and accountability
Subjects
Finance, Public.
Financial statements.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781801171632
DOI10.1108/9781801171618
Physical Description1 online resource (312 pages).

Cover

Table of Contents:
  • Foreword / Sandra Cohen INTRODUCTION
  • Chapter 1. Exploring the measurement dilemma in public sector financial reporting / Josette Caruana, Marco Bisogno, and Mariafrancesca Sicilia FRAMEWORKS AND METHODOLOGIES
  • Chapter 2. Pathways for implementing an asset information framework for the valuation and management of fixed assets / Mohamed Salah and Marco Bisogno
  • Chapter 3. Accounting for public sector assets: Comparing historical cost and current value models / Yuri Biondi and Lasse Oulasvirta
  • Chapter 4. The principle of prudence in government accounting / Berit Adam, Jens Heiling, and Tim Meglitsch
  • Chapter 5. The applicability of the current operational value for the measurement of assets in the public sector / Kamira Sánchez and Fabrizio Mocavini MEASURING AND REPORTING THE ELEMENTS IN FINANCIAL STATEMENTS
  • Chapter 6. The measurement of income and expenditure: Comparing public accounts and national accounts / Giovanna Dabbicco and Josette Caruana
  • Chapter 7. The relevance of the consolidated financial statement in the measurement of local government liabilities / Cristian Carini and Claudio Teodori
  • Chapter 8. Public administrations' equity (net assets): Where problems of evaluation and measurement walk together / Riccardo Mussari, Pasquale Ruggiero, and Daniela Sorrentino FOCUSING ON HERITAGE
  • Chapter 9. Measurement and reporting of heritage assets - insights from practice in new zealand / Nives Botica Redmayne, Fawzi Laswad, and Dimu Ehalaiye
  • Chapter 10. Measuring heritage assets in public sector financial reporting: Dream or reality? / Lucia Biondi, Fabio Giulio Grandis, and Daniele Vari
  • Chapter 11. Towards convergence of heritage accounting perspectives: The public sector and the private not-for-profit sector / Natalia Aversano and Johan Christiaens.

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