Introduction

Introduction

Peter C. Lorson;Ellen Haustein;Susana Jorge

https://doi.org/10.14195/978-989-26-1861-6_0

Approaches to public sector accounting and reporting in Europe

Ellen Haustein;Peter C. Lorson

https://doi.org/10.14195/978-989-26-1861-6_1

History of public sector accounting & alternatives

Andy Wynne

https://doi.org/10.14195/978-989-26-1861-6_2

Difference between private and public sector accounting

Andy Wynne

https://doi.org/10.14195/978-989-26-1861-6_3

Budgets and budgetary accounting

Lasse Oulasvirta

https://doi.org/10.14195/978-989-26-1861-6_4

Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

https://doi.org/10.14195/978-989-26-1861-6_5

Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS

Lisa Schmidthuber;Dennis Hilgers;Hannes Hofbauer

https://doi.org/10.14195/978-989-26-1861-6_6

IPSAS: history - spread - use

Lisa Schmidthuber;Dennis Hilgers

https://doi.org/10.14195/978-989-26-1861-6_7

IPSAS conceptual framework and views on selected national frameworks

Susana Jorge

https://doi.org/10.14195/978-989-26-1861-6_8

Reporting components and reliability issues

Susana Jorge

https://doi.org/10.14195/978-989-26-1861-6_9

Overview of IPSAS on public sector specific topics

Ellen Haustein;Peter C. Lorson

https://doi.org/10.14195/978-989-26-1861-6_10

IPSAS: case study

Ellen Haustein;Peter C. Lorson

https://doi.org/10.14195/978-989-26-1861-6_11

Consolidated financial statements

Ellen Haustein;Peter C. Lorson

https://doi.org/10.14195/978-989-26-1861-6_12

Consolidation methods

Ellen Haustein;Peter C. Lorson

https://doi.org/10.14195/978-989-26-1861-6_13

Public sector accounting future challenges: EPSAS outlook

Lisa Schmidthuber;Dennis Hilgers

https://doi.org/10.14195/978-989-26-1861-6_14

Conclusion

Peter C. Lorson;Ellen Haustein;Susana Jorge

https://doi.org/10.14195/978-989-26-1861-6_15