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Approaches to public sector accounting and reporting in Europe

≈ 2 mins de leitura

Ellen Haustein
Peter C. Lorson

This chapter aims to provide both a context and a foundation for the book. Thereby it introduces important terms used throughout the module and differentiation of contents. By deriving a roadmap, it serves as a guidance through the different chapters and points out connections between lectures and the overall structure of the textbook. After reading this chapter, readers will know about the relevance of public sector accounting as a field of study, the current public sector accounting developments in the EU, the reasons for differences in public sector accounting between countries and the key terms used in public sector accounting.

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ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_1
Área: Ciências Sociais
Páginas: 25-46
Data: 2019

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Outros Capítulos (16)

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