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18 results - showing 11 - 18
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Introduction: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1176
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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Consolidation methods
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1093
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Consolidated financial statements
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1057
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Consolidation; consolidated financial reporting; whole of government accounting
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
IPSAS: Case study
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1166
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Public sector specific standards; IPSAS; non-cash generating assets; non-exchange transactions; service concessions
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Overview of IPSAS on public sector specific topics
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1257
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Public sector specific standards, IPSAS, non-cash generating assets
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Approaches to public sector accounting and reporting in Europe
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1020
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Public sector reporting, accounting concepts, harmonization, EPSAS
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Debate: On the role of prudence in public sector accounting
Hot
Uploaded by
Ellen Haustein
October 22, 2019
1269
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
Financial accounting
International Accounting / Accounting Harmonization
Read more
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework
Hot
Uploaded by
Ellen Haustein
October 22, 2019
1154
Author(s)
Bianca Mann
Peter C. Lorson
Lasse Oulasvirta
Ellen Haustein
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
Financial accounting
International Accounting / Accounting Harmonization
Read more
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