Standard Setting in the Public Sector: State of the Art
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Uploaded by Eugenio Caperchione
Uploaded date: May 26, 2016
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Publication date
May 06, 2015
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Paper language
Abstract
Chapter 1 gives an overwiew of some of the themes dealt with in the book, More specifically, it clarifies what accounting harmonisation is, its scope, whether it really deserves to be achieved, how this can happen, what we can expect from it.
It also discusses the state of the art of international accounting standard setting, sith specific reference to the IPSAS-EPSAS debate.
It also discusses the state of the art of international accounting standard setting, sith specific reference to the IPSAS-EPSAS debate.
Preferred Citation
Caperchione E. (2015), Standard Setting in the Public Sector: State of the Art, in Brusca I., Caperchione E., Cohen S., Manes Rossi F. (eds.), Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization, Palgrave Macmillan, pp. 1-11.
Keywords
harmonization, IPSAS, EPSAS, standard setting
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Category
- Comparative Research
- International Accounting / Accounting Harmonization
Type of Paper
Published paper
