Approaches to public sector accounting and reporting in Europe
Approaches to public sector accounting and reporting in Europe
Ellen HausteinPeter C. Lorson
This chapter aims to provide both a context and a foundation for the book. Thereby it introduces important terms used throughout the book and differentiation of contents. By deriving a roadmap, it serves as a guidance through the different chapters and points out connections between chapters and the overall structure of the textbook. After finishing 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: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_1
Área: Public Sector; Accounting; PSA; Fina
Páginas: 33-56
Data: 2023
Palavras-Chaves
Public sector reporting accounting concepts harmonization EPSAS
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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