LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara) [JURNAL]

Abstract
The consolidated Financial Report (CFR) in the public sector takes on considerable
impotance if the”group” is considered as a mosaic of different entities that together
contribute to carrying out public policies. The accounting system must represent this overall
scenario and analyzes eight countries (Indonesian, Australia, New Zeland, Canada, Sweden,
France, USA, and the U.K.), as well as the new informational requirements of the
International Public Sector Accounting Standards (IPSASs). Accounting prinsiples used for
compling a CFR in the public sector will be compared. The objective of the study is highligt
the similiarities and differeces between the various prinsiples and consideration of related to
the consolidation of annual accounts in the public sector.

Keywords: Consolidated Financial Report, Public Sector, International Accounting
Principles, Accountability.

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