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European Public Sector Accounting

By Peter Lorson

European Public Sector Accounting Leisure, Home & Garden

European Public Sector Accounting

By Peter Lorson

0 - Default Title
Description
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
Product details
Binding:
Paperback
Edition:
2
Number of Pages:
598
Release Date:
2023-06-29
Publication Date:
2023-06-29
Publisher:
Amazon Digital Services LLC - Kdp
Languages:
Original: English
ISBN10:
9892624637
ISBN13:
9789892624631
Weight:
789 g
Height:
152 cm
Width:
229 cm
Thickness:
31 cm
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