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Introduction

Introduction

≈ 2 mins de leitura

Peter C. Lorson
Ellen Haustein
Susana Jorge

Public sector accounting (PSA) and reporting is a theme of high relevance for both academia and practitioners in the European Union (EU).

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ISBN: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_0.1
Área: Public Sector; Accounting; PSA; Fina
Páginas: 25-31
Data: 2023

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Introdução

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Outros Capítulos (17)

Foreword

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Introduction

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Approaches to public sector accounting and reporting in Europe

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Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory

Yuri Biondi

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Budgets a nd budgetary accounting

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Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

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Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS

Giovanna Dabbicco

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IPSAS: History, spread and use

Caroline A. Pontoppidan

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The IPSASB’s conceptual framework and views on selected national frameworks

Susana Jorge;Josette Caruana

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Reporting components and reliability issues

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Overview of IPSAS on public sector specific topics

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IPSAS: case study

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Consolidated financial statements

Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina

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Consolidation methods

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The accounting harmonization challenge in the European Union and the EPSAS

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Alternative reporting and non-financial accounting formats

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Conclusion

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