Peter C. LorsonSusana JorgeEllen Haustein
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.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
—
2.ª Edição
ISBN: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8
Série: Ensino
Páginas: 596
Data: Junho, 2023
Keywords
Public Sector Accounting PSA Finances
Download
—
Outros Capítulos (17)
Foreword
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0
Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0.1
Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-2464-8_1
Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory
Yuri Biondi
https://doi.org/10.14195/978-989-26-2464-8_2
Budgets a nd budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_3
Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_4
Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS
Giovanna Dabbicco
https://doi.org/10.14195/978-989-26-2464-8_5
IPSAS: History, spread and use
Caroline A. Pontoppidan
https://doi.org/10.14195/978-989-26-2464-8_6
The IPSASB’s conceptual framework and views on selected national frameworks
Susana Jorge;Josette Caruana
https://doi.org/10.14195/978-989-26-2464-8_7
Reporting components and reliability issues
Susana Jorge;Josette Caruana
https://doi.org/10.14195/978-989-26-2464-8_8
Overview of IPSAS on public sector specific topics
Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens
https://doi.org/10.14195/978-989-26-2464-8_9
IPSAS: case study
Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens
https://doi.org/10.14195/978-989-26-2464-8_10
Consolidated financial statements
Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina
https://doi.org/10.14195/978-989-26-2464-8_11
Consolidation methods
Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina
https://doi.org/10.14195/978-989-26-2464-8_12
The accounting harmonization challenge in the European Union and the EPSAS
Sandra Cohen;Isabel Brusca;Francesca Manes-Rossi
https://doi.org/10.14195/978-989-26-2464-8_13
Alternative reporting and non-financial accounting formats
Francesca Manes-Rossi;Isabel Brusca;Sandra Cohen;Peter C. Lorson
https://doi.org/10.14195/978-989-26-2464-8_14
Conclusion
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_15