n IMFO : Official Journal of the Institute of Municipal Finance Officers - Should municipalities be reporting on long term financial sustainability?

Volume 11, Issue 1
  • ISSN : 1607-520X



Financial statements prepared in accordance with International Public Sector Accounting Standards (and Standards of GRAP) focus on reporting historical information about transactions and events that occurred within a reporting period. Little or no information is provided about the future sustainability or affordability of current local government operations and programmes within the annual financial statements.

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