LEADER 02355nam 2200397z- 450 001 996564372803316 005 20231214133000.0 010 $a989-26-1861-0 035 $a(CKB)4100000011302783 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/47083 035 $a(EXLCZ)994100000011302783 100 $a20202102d2019 |y 0 101 0 $aeng 135 $aurmn|---annan 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEuropean public sector accounting 210 $cCoimbra University Press$d2019 215 $a1 electronic resource (435 p.) 225 1 $aEnsino 311 $a989-26-1856-4 330 $aPublic 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.offene.uni-rostock.de/online-course-european-public-sector-accounting. 610 $aAccounting 610 $aEurope 610 $aInternational public sector accounting st 610 $aPublic sector 610 $aEuropean public sector accounting st 610 $aArds 700 $aPeter C. Lorson$4auth$01351837 702 $aEllen Haustein$4auth 702 $aSusana Jorge$4auth 906 $aBOOK 912 $a996564372803316 996 $aEuropean public sector accounting$93136464 997 $aUNISA