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What does going concern in the public sector really mean?
How the Cyprus Treasury is embracing ‘continuous accounting reform’
The Treasury team in Cyprus is working through a number of projects to improve its processes and make its public financial management fit for a more complex future.
Read moreCOVID-19 scheme fraud recoveries hindered by assurance delays
The National Audit Office says assurance delays in COVID-19 grants have led to only 0.4% of estimated fraudulent or erroneous payments being recovered.
Read moreThe case for a local government simplified statement
Sir Tony Redmond first recommended the idea of a simplified statement two years ago in his government-commissioned independent review. He explains why the concept is as valid now as it was then.
Read moreWhy politicians should pay attention to government financial reports
Following last week’s Autumn Statement, Dr Elaine Stewart, a Lecturer in Accounting at Queen’s University, argues that politicians should use accounting data to inform policymaking and to explain how public money has been spent.
Read moreThe future of public sector operational property valuation methods
With an HM Treasury review into the valuation of operational assets due to be published imminently, potential changes could have a significant impact on public sector accounts preparers and auditors.
Read moreFinancial and non-financial reporting in the health sector
Legislative delays, new statutory bodies and the introduction of IFRS 16 are all adding to the challenges facing health sector finance teams.
Read moreA conversation with Ian Carruthers, Chair of the International Public Sector Accounting Standards Board (IPSASB)
In this podcast, Ian provides his take on recent public sector financial management developments including sustainability reporting and future pressure on the standard setter in light of increased adoption of accruals accounting.
Read moreSDG reporting in the public sector: the future
The 2030 Agenda for Sustainable Development is a historic global agreement agreed by world leaders at the United Nations in 2015. Seven years on, reporting on the 17 Sustainable Development Goals (SDGs) remains a work in progress.
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