La Consolidación de Estados Contables en el Sector Público Empresarial. Aplicación al Grupo de Empresas de la Junta de Andalucía
The decentralisation of services brings about the fragmentation of accounting information about public sector economic activity. There is a need, therefore, to establish consolidated balance sheets, since they provide more relevant information than that obtained by merely aggregating the data contai...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2003-06-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | http://www.rc-sar.es/verPdf.php?articleId=92 |