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Budgets a nd budgetary accounting

Budgets a nd budgetary accounting

≈ 2 mins de leitura

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: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_3
Área: Public Sector; Accounting; PSA; Fina
Páginas: 95-121
Data: 2023

Palavras-Chaves
Budget planning
budgetary accounting
budget models
types of appropriations

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Outros Capítulos (17)

Foreword

Peter C. Lorson;Ellen Haustein;Susana Jorge

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Introduction

Peter C. Lorson;Ellen Haustein;Susana Jorge

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Approaches to public sector accounting and reporting in Europe

Ellen Haustein;Peter C. Lorson

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Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory

Yuri Biondi

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Budgets a nd budgetary accounting

Lasse Oulasvirta

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Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

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Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS

Giovanna Dabbicco

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IPSAS: History, spread and use

Caroline A. Pontoppidan

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The IPSASB’s conceptual framework and views on selected national frameworks

Susana Jorge;Josette Caruana

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Reporting components and reliability issues

Susana Jorge;Josette Caruana

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Overview of IPSAS on public sector specific topics

Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens

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IPSAS: case study

Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens

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Consolidated financial statements

Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina

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Consolidation methods

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The accounting harmonization challenge in the European Union and the EPSAS

Sandra Cohen;Isabel Brusca;Francesca Manes-Rossi

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Alternative reporting and non-financial accounting formats

Francesca Manes-Rossi;Isabel Brusca;Sandra Cohen;Peter C. Lorson

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Conclusion

Peter C. Lorson;Ellen Haustein;Susana Jorge

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