Conclusion, Glossary and Assessments: European Public Sector Accounting Ellen Haustein

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Uploaded by Ellen Haustein     Uploaded date: December 09, 2019    
552  
Publication date
October 31, 2019
Paper language
Abstract
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.
Preferred Citation
Lorson, P.C./Haustein, E./Jorge, S. (2019): Conclusion, Glossary and Assessments: European Public Sector Accounting, in: Lorson, P./Jorge, S./Haustein, E. (2019) (eds.): European Public Sector Accounting, Coimbra, ISBN: 978-989-26-1856-2, pp. 389-432, https://doi.org/10.14195/978-989-26-1861-6_15
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Email
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Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Book chapter

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