The Scope of Public Sector Consolidation: Identification and Validation (notice n° 144246)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01394cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112023932.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lande, Évelyne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Scope of Public Sector Consolidation: Identification and Validation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 59 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study examines experimentation with public sector consolidation which in most instances transposes methods and definitions used in the private sector. In the first section, the relevance of this association is tested by examining the definition of the scope of consolidation. For this, user needs for financial statements in the public and private sectors are compared and considered in relation to the impact of the definition of an accounting entity on the informational content of financial statements. The second section presents a proposed definition of a public accounting entity, taking into account specific aspects of the French public sector, and was tested in 1995 by recourse to towns of at least 10 000 inhabitants. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting consolidation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting entity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | local government |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting principles |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 4 | 1 | 1998-01-01 | p. 107-127 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1998-1-page-107?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1998-1-page-107?lang=en</a> |
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