This book presents a general overview about PSA in Europe. However, it is not intended to provide a full overview about the PSA systems in each member state in the European Union. Instead, the objective is to provide insights into different views of PSA in Europe focusing on the DiEPSAm project partner countries (Austria, Germany, Finland, Portugal, UK). Therefore, this book is not particularly about EPSAS. Nevertheless, these final remarks open up the possibility of drawing conclusions for the EPSAS
project.
The conclusion provides a short outlook into the EPSAS project and also offers a glossary of important terms in the context of public sector accounting.In addition, chapter assessments and solutions are offered.