Share

European Public Sector Accounting

2019
Download European Public Sector Accounting PDF Online Free

Author :
Release : 2019
Genre :
Kind : eBook
Book Rating : 616/5 ( reviews)

GET EBOOK


Book Synopsis European Public Sector Accounting by :

Download or read book European Public Sector Accounting written by . This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Public Sector Accounting and Auditing in Europe

2016-02-03 Political Science
Download Public Sector Accounting and Auditing in Europe PDF Online Free

Author :
Release : 2016-02-03
Genre : Political Science
Kind : eBook
Book Rating : 349/5 ( reviews)

GET EBOOK


Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca. This book was released on 2016-02-03. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Public Sector Accounting, Auditing and Control in South Eastern Europe

2019-03-29 Political Science
Download Public Sector Accounting, Auditing and Control in South Eastern Europe PDF Online Free

Author :
Release : 2019-03-29
Genre : Political Science
Kind : eBook
Book Rating : 538/5 ( reviews)

GET EBOOK


Book Synopsis Public Sector Accounting, Auditing and Control in South Eastern Europe by : Vesna Vašiček

Download or read book Public Sector Accounting, Auditing and Control in South Eastern Europe written by Vesna Vašiček. This book was released on 2019-03-29. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Challenges in the Adoption of International Public Sector Accounting Standards

2021-04-15 Political Science
Download Challenges in the Adoption of International Public Sector Accounting Standards PDF Online Free

Author :
Release : 2021-04-15
Genre : Political Science
Kind : eBook
Book Rating : 257/5 ( reviews)

GET EBOOK


Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca. This book was released on 2021-04-15. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

European Public Sector Accounting

Business & Economics
Download European Public Sector Accounting PDF Online Free

Author :
Release :
Genre : Business & Economics
Kind : eBook
Book Rating : 645/5 ( reviews)

GET EBOOK


Book Synopsis European Public Sector Accounting by : Peter Lorson

Download or read book European Public Sector Accounting written by Peter Lorson. This book was released on . Available in PDF, EPUB and Kindle. Book excerpt: 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.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.

You may also like...