European public sector accounting

• Main Author: Peter C. Lorson (auth)
• Other Authors: Ellen Haustein (auth), Susana Jorge (auth)
• Format: Electronic Book Chapter
• Language: English
• Published: Coimbra University Press 2019
• Series: Ensino
• Subjects: Accounting; Europe; International public sector accounting st; Public sector; European public sector accounting st; Ards
• Online Access: DOAB: download the publication; DOAB: description of the publication

Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefor...