Peter C. LorsonEllen HausteinSusana 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.
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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
Área: Public Sector; Accounting; PSA; Fina
Páginas: 23-24
Data: 2023
Palavras-Chaves
Prefácio
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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