Clarity of national accounting standards and consistency with international standards
Expert review of annual reports to ascertain that national standards for accounting are defined and consistent with international standards and enable the provision of ESA 2010-compliant data.
For each of the following four criteria, 1 point is awarded (total of 4 points).
Criteria fulfilled: 2/4
Yes
No
No data available / not assessed
| The accounting standards are defined and apply to all general government institutions (1 point) | |
| The accounting standards are consistent with international standards, or, if not, variations are disclosed and differences explained (1 point) | |
| The accounting standards used in preparing annual financial reports are disclosed in notes to the reports (1 point) | |
| The accounting standards enable the provision of ESA2010-compliant data (1 point) |