Lasse Oulasvirta
This chapter describes various approaches to budgeting, which is the traditional essence of public sector accounting. This includes budget planning and budget-linked accounting. The roles and functions of budgets are presented as well as the ideas and practices of both traditional budgets and modern variants such as output- and performance-based budgets.
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ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_4
Área: Ciências Sociais
Páginas: 95-117
Data: 2019
Keywords
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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