IPSAS, EPSAS and other challenges in European public sector accounting and auditing Sandra Cohen Hot

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Uploaded by Sandra Cohen     Uploaded date: December 02, 2017    
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Publication date
December 02, 2017
Paper language
Abstract
This chapter aims to synthetize the state-of-the-art in public sector accounting, budgeting and auditing in Europe. As a trend is detectable toward the introduction of IPSAS in European countries (Brusca et al., 2015), we consider IPSAS implementation and their impact on comparability and harmonization, with special attention to the development of the EPSAS, as a tool for the harmonization of public sector accounting in Europe.
Preferred Citation
Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi, (2018), "IPSAS, EPSAS and other challenges in European public sector accounting and auditing", pp. 165-185 in The Palgrave Handbook of Public Administration and Management in Europe, editors E. Ongaro & S. van Thiel, Palgrave Macmillan, UK.
Keywords
IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
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Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Book chapter

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