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    Conclusion, Glossary and Assessments: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     202  
    Author(s)
    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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    Introduction: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     200  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Consolidation methods

    Uploaded by Ellen Haustein     December 09, 2019     167  
    Author(s)
    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
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    Consolidated financial statements

    Uploaded by Ellen Haustein     December 09, 2019     164  
    Author(s)
    Paper language
    English
    Keywords
    Consolidation; consolidated financial reporting; whole of government accounting
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    IPSAS: Case study

    Uploaded by Ellen Haustein     December 09, 2019     160  
    Author(s)
    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

    Uploaded by Ellen Haustein     December 09, 2019     193  
    Author(s)
    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

    Uploaded by Ellen Haustein     December 09, 2019     170  
    Author(s)
    Paper language
    English
    Keywords
    Public sector reporting, accounting concepts, harmonization, EPSAS
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    New development: The first-time adoption of uniform public sector accounting standards—a German case study

    Uploaded by Ellen Haustein     October 22, 2019     279  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Debate: On the role of prudence in public sector accounting

    Uploaded by Ellen Haustein     October 22, 2019     204  
    Author(s)
    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

    Uploaded by Ellen Haustein     October 22, 2019     237  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    10 results - showing 1 - 10