The standards programme of IFAC’s public sector committee

Public Money and Management

Volumn 23, Issue 1, 2003, Pages 29-36

  Sutcliffe, Paul ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0037509937     PISSN: 09540962     EISSN: 14679302     Source Type: Journal    
DOI: 10.1111/1467-9302.00338     Document Type: Article

References (17)

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3. Financial Reporting Advisory Board (2001), Report for the Period April 2000 to March 2001 (HM Treasury, London).
4. Greenall, D. and Sutcliffe, P. (1988), Financial Reporting by Local Governments, Discussion Paper 12 (Australian Accounting Research Foundation, Melbourne).
5. HM Treasury (2000), Whole of Government Accounts—Progress to December 2000—Memorandum to the Committee of Public Accounts and the Treasury Select Committee—Introduction and Background to the Whole of Government Accounts Programme (London).
6. HM Treasury (2001), Resource Accounting Manual (London).
7. International Federation of Accountants (IFAC) Publications (available at http://www.ifac.org/PublicSector).
8. International Public Sector Accounting Standards: IPSAS 1 Presentation of Financial Statements (2000)
9. Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting (2003).
10. International Monetary Fund (2002), Manual on Fiscal Transparency (Washington, D.C.).
11. International Monetary Fund (2001), Manual on Government Finance Statistics (Washington, D.C.).
12. Kaufmann, D., Kraay, A and Zoido-Lobatón, P. (1999), Governance Matters, Policy Research Working Paper 2196 (World Bank, Washington D.C.).
13. Lundqvist, K. (2001), Accrual Accounting in Swedish Central Government (Swedish Financial Management Authority, Stockholm).
14. Micallef, F., Sutcliffe, P. and Doughty, P. (1994), Financial Reporting by Governments, Discussion Paper 12 (Australian Accounting Research Foundation, Melbourne).
15. New Zealand Treasury (2001), Instructions for Government Departments (Wellington).
16. Sutcliffe, P. (1985), Public Sector Financial Reporting—A Framework for Analysis and Identification of Issues, Accounting Theory Monograph 5 (Australian Accounting Research Foundation, Melbourne).
17. Sutcliffe, P., Micallef, P. and Parker, L. D. (1991), Financial Reporting by Government Departments, Discussion Paper 16 (Australian Accounting Research Foundation, Melbourne).