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Cited by

• 2010Accounting's chaotic margins26 cited
• 2009New development: Consolidated financial reporting as a stimulus for change in Italian local government26 cited
• 2013IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method21 cited
• 2014The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability20 cited
• 2014The Need for Public Sector Consolidated Financial Statements17 cited
• 2012The materiality of consolidated financial reporting - an alternative approach to IPSASB15 cited
• 2012GAAP, GFS and AASB 1049: perceptions of public sector stakeholders12 cited
• 2013Defining the Reporting Entity in the Not‐for‐profit Public Sector: Implementation Issues Associated with the Control Test10 cited