European public sector accounting

• Главный автор: Peter C. Lorson (auth)
• Другие авторы: Ellen Haustein (auth), Susana Jorge (auth)
• Формат: Электронный ресурс Глава книги
• Язык: английский
• Опубликовано: Coimbra University Press 2019
• Серии: Ensino
• Предметы: Accounting; Europe; International public sector accounting st; Public sector; European public sector accounting st; Ards
• Online-ссылка: 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...