{"title":"新进展:编制合并财务报表--塞浦路斯的观点","authors":"Marios Hadjidamianou","doi":"10.1080/09540962.2024.2336319","DOIUrl":null,"url":null,"abstract":"Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"67 1","pages":""},"PeriodicalIF":2.2000,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"New development: Preparing consolidated financial statements—the view from Cyprus\",\"authors\":\"Marios Hadjidamianou\",\"doi\":\"10.1080/09540962.2024.2336319\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...\",\"PeriodicalId\":47789,\"journal\":{\"name\":\"Public Money & Management\",\"volume\":\"67 1\",\"pages\":\"\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2024-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Money & Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09540962.2024.2336319\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Money & Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09540962.2024.2336319","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
New development: Preparing consolidated financial statements—the view from Cyprus
Preparing Whole of Government Accounts (WGA) in the public sector is challenging. The complexity of the process makes governments reluctant to even examine the possibility of preparing these sets o...