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Table 2: Accounting representation of the non-business firm These three different representations complement each other within any given accounting system; however, as overall guides for representation and interpreta- tion, they provide alternative models of reference. In particular, under Republican institutional orders, the static model is at odds with the usual understanding and the legal basis of tax levy, which imply the redistribution of collected resources by either transfers or non-business furnishing of goods and services. Furthermore, it is also at odds with public spending, which implies

Table 2 Accounting representation of the non-business firm These three different representations complement each other within any given accounting system; however, as overall guides for representation and interpreta- tion, they provide alternative models of reference. In particular, under Republican institutional orders, the static model is at odds with the usual understanding and the legal basis of tax levy, which imply the redistribution of collected resources by either transfers or non-business furnishing of goods and services. Furthermore, it is also at odds with public spending, which implies

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Table 1: EU accounting rules 4 Full text of all the accounting rules is nowadays available at http://ec.europa.eu/budget/ biblio/documents/management/management_en.cfm#accounting.
Table 1: EU accounting rules 4 Full text of all the accounting rules is nowadays available at http://ec.europa.eu/budget/ biblio/documents/management/management_en.cfm#accounting.
Table 4: Decreasing degrees of control for consolidation purpose Although the definition of control is based on substantial (not formal) economic control, regulatory power and economic dependence are reasonably excluded by its application (rule no. 1, p. 6). A list of indicators of control is provided (rule no. 1, p. 21) that is based on distinctive conditions of power and benefit/loss (Grossi & Soverchia, 2011).
Table 4: Decreasing degrees of control for consolidation purpose Although the definition of control is based on substantial (not formal) economic control, regulatory power and economic dependence are reasonably excluded by its application (rule no. 1, p. 6). A list of indicators of control is provided (rule no. 1, p. 21) that is based on distinctive conditions of power and benefit/loss (Grossi & Soverchia, 2011).
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Public sector accountingPublic Sector Accountability
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