European public sector accounting
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...
保存先:
| 第一著者: | |
|---|---|
| その他の著者: | , |
| フォーマット: | 電子媒体 図書の章 |
| 言語: | 英語 |
| 出版事項: |
Coimbra University Press
2019
|
| シリーズ: | Ensino
|
| 主題: | |
| オンライン･アクセス: | DOAB: download the publication DOAB: description of the publication |
| タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|
| 要約: | 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). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting. |
|---|---|
| 物理的記述: | 1 electronic resource (435 p.) |
| ISBN: | 978-989-26-1861-6 9789892618562 |
| DOI: | 10.14195/978-989-26-1861-6 |
| アクセス: | Open Access |