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Foreword

Foreword

≈ 2 mins de leitura

Peter C. Lorson
Ellen Haustein
Susana Jorge

This second edition of the book on European Public Sector Accounting was written around 4 years after the first edition, against the backdrop of a span of developments in European politics, the Covid-19 pandemic, and the ongoing war in Ukraine. The crises also led to the fact that the 2019-2024 European Commission did not take any decision regarding a potential implementation of European Public Sector Accounting Standards (EPSAS), but it was further postponed to the next election period.


ISBN:
978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_0
Área: Public Sector; Accounting; PSA; Fina
Páginas: 23-24
Data: 2023

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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