European public sector accounting
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefor...
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| Κύριοι συγγραφείς: | , , |
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| Μορφή: | Online |
| Γλώσσα: | Αγγλικά |
| Έκδοση: |
Coimbra University Press
2021
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| Θέματα: | |
| Διαθέσιμο Online: | 45699 |
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| _version_ | 1869517888071663616 |
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| author | Peter C. Lorson Ellen Haustein Susana Jorge |
| author_browse | Ellen Haustein Peter C. Lorson Susana Jorge |
| author_facet | Peter C. Lorson Ellen Haustein Susana Jorge |
| author_sort | Peter C. Lorson |
| collection | Directory of Open Access Books |
| description | Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting. |
| format | Online |
| id | doab-20.500.12854ir-47083 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Coimbra University Press |
| publisherStr | Coimbra University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-470832022-01-31T11:11:33Z European public sector accounting Peter C. Lorson Ellen Haustein Susana Jorge Accounting Europe International public sector accounting st Public sector European public sector accounting st Ards Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting. 2021-02-11T13:09:18Z 2021-02-11T13:09:18Z 2020-05-28 16:16:46 2019 book 45699 9789892618562 https://directory.doabooks.org/handle/20.500.12854/47083 eng Ensino image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://doi.org/10.14195/978-989-26-1861-6 Coimbra University Press 10.14195/978-989-26-1861-6 10.14195/978-989-26-1861-6 71c193a7-6c08-4e85-ae72-a002208589fd 9789892618562 435 open access |
| spellingShingle | Accounting Europe International public sector accounting st Public sector European public sector accounting st Ards Peter C. Lorson Ellen Haustein Susana Jorge European public sector accounting |
| title | European public sector accounting |
| title_full | European public sector accounting |
| title_fullStr | European public sector accounting |
| title_full_unstemmed | European public sector accounting |
| title_short | European public sector accounting |
| title_sort | european public sector accounting |
| topic | Accounting Europe International public sector accounting st Public sector European public sector accounting st Ards |
| topic_facet | Accounting Europe International public sector accounting st Public sector European public sector accounting st Ards |
| url | 45699 |
| work_keys_str_mv | AT peterclorson europeanpublicsectoraccounting AT ellenhaustein europeanpublicsectoraccounting AT susanajorge europeanpublicsectoraccounting |