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11 results - showing 1 - 10
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Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis
Uploaded by
Ellen Haustein
November 27, 2020
162
Author(s)
Peter C. Lorson
Ellen Haustein
Hans-Henning Schult
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)
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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Introduction: European Public Sector Accounting
Uploaded by
Ellen Haustein
December 09, 2019
349
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
Uploaded by
Ellen Haustein
December 09, 2019
311
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
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Consolidated financial statements
Uploaded by
Ellen Haustein
December 09, 2019
302
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
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IPSAS: Case study
Uploaded by
Ellen Haustein
December 09, 2019
295
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
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Overview of IPSAS on public sector specific topics
Uploaded by
Ellen Haustein
December 09, 2019
352
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
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Approaches to public sector accounting and reporting in Europe
Uploaded by
Ellen Haustein
December 09, 2019
294
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
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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)
Bianca Mann
Peter C. Lorson
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)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
Financial accounting
International Accounting / Accounting Harmonization
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