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Publikation: Monographie

European Public Sector Accounting


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 Diese Publikation in der Universitätsbibliographie Diese Publikation im GBV-Katalog


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.


Lorson, Peter Link zur UB Rostock Link zum GBV-Katalog
Jorge, Susana Margarida Faustino
Haustein, Ellen Link zur UB Rostock Link zum GBV-Katalog


WSF/IfBWL/Unternehmensrechnung und Controlling
WSF/Institut für Betriebswirtschaftslehre (IfBWL)