Publikation: Monographie

European Public Sector Accounting

Grunddaten
Abstract
Autoren
Einrichtungen

Grunddaten

Titel	European Public Sector Accounting
Erscheinungsjahr	2019
Verlag	Imprensa da Universidade de Coimbra
Verlagsort	Coimbra
Publikationsform	Elektronische Ressource
Publikationsart	Monographie
Sprache	Englisch
ISBN	978-989-26-1861-6
DOI	10.14195/978-989-26-1861-6
Letzte Änderung	20.11.2019 06:04:12
Bearbeitungsstatus	durch UB Rostock abschließend validiert
Dauerhafte URL	http://purl.uni-rostock.de/fodb/pub/61924
Links zu Katalogen

Abstract

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.

Autoren

Lorson, Peter
Jorge, Susana Margarida Faustino
Haustein, Ellen

Einrichtungen

WSF/IfBWL/Unternehmensrechnung und Controlling

WSF/Institut für Betriebswirtschaftslehre (IfBWL)