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    Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis

    Uploaded by Ellen Haustein     November 27, 2020     162  
    Author(s)
    Paper language
    English
    Keywords
    Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
    Category
    Other
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    Conclusion, Glossary and Assessments: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     347  
    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     349  
    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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    Consolidation methods

    Uploaded by Ellen Haustein     December 09, 2019     311  
    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     302  
    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     295  
    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
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    Overview of IPSAS on public sector specific topics

    Uploaded by Ellen Haustein     December 09, 2019     352  
    Author(s)
    Paper language
    English
    Keywords
    Public sector specific standards, IPSAS, non-cash generating assets
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Approaches to public sector accounting and reporting in Europe

    Uploaded by Ellen Haustein     December 09, 2019     294  
    Author(s)
    Paper language
    English
    Keywords
    Public sector reporting, accounting concepts, harmonization, EPSAS
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    New development: The first-time adoption of uniform public sector accounting standards—a German case study

    Uploaded by Ellen Haustein     October 22, 2019     409  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Debate: On the role of prudence in public sector accounting

    Uploaded by Ellen Haustein     October 22, 2019     361  
    Author(s)
    Paper language
    English
    Keywords
    accounting principles; financial accounting; accountability; EPSAS, prudence,
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
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