Study 8 - The Government Financial Reporting Entity

IPSASB
Jun 30, 1996 | Surveys & Reports
English

This Study considers the implications of different approaches to the definition of the government financial reporting entity and different techniques for the construction of government financial reports to the achievement of objectives of financial reports.

This Study is a companion to Study 1, Financial Reporting by National Governments, issued in March 1991, and Study 2, Elements of the Financial Statement of National Governments, issued in July 1993.

Study 8 builds on the discussions and definitions from Studies 1 and 2. Consistent with Studies 1 and 2, the primary focus of this Study is on financial reporting of national governments. However, the matters it addresses may be equally applicable for other levels of governments (state, provincial and local governments).

It is hoped that this Study will lead to improvements in financial reporting by governments and greater comparability of financial reports both within and between jurisdictions.

 

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