IPSAS Conceptual framework and views on selected national frameworks Ellen Haustein

Uploaded by Ellen Haustein     Uploaded date: December 09, 2019    
Publication date
October 31, 2019
Paper language
This chapter is about conceptual frameworks in public sector accounting, particularly addressing the IPSAS conceptual framework. While taking this as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries–namely the UK, Finland, Austria, Germany and Portugal–, as illustrative examples of how conceptual frameworks can approximate or diverge from that of IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.
Preferred Citation
Jorge, S. (2019): IPSAS Conceptual framework and views on selected national frameworks, in: Lorson, P./Jorge, S./Haustein, E. (2019) (eds.): European Public Sector Accounting, Coimbra, ISBN: 978-989-26-1856-2, pp. 181-211, https://doi.org/10.14195/978-989-26-1861-6_7
financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
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  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Book chapter

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