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Conclusion, Glossary and Assessments: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1233
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
Read more
Introduction: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1187
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
Read more
Consolidation methods
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1105
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
1067
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
1177
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
1273
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
1034
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
New development: The first-time adoption of uniform public sector accounting standards—a German case study
Hot
Uploaded by
Ellen Haustein
October 22, 2019
1251
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
Read more
Debate: On the role of prudence in public sector accounting
Hot
Uploaded by
Ellen Haustein
October 22, 2019
1282
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
1169
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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