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- Title
Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects.
- Authors
Calmel, Marie-Pierre
- Abstract
The European Commission initiated a project to introduce accrual accounting in European countries that meets the objective of improving the reliability, transparency and comparability of public accounts. This article describes the importance of defining the governance model for future European public sector accounting standards, explains the need to define accounting standards taking into consideration the specific features of the public sector and illustrates these points with the accounting treatment of financial liabilities.
- Subjects
PUBLIC sector; ACCOUNTING; MATHEMATICAL models; GOVERNMENT accounting; ACCOUNTING standards; ACCOUNTING methods
- Publication
Accounting, Economics & Law, 2014, Vol 4, Issue 3, p215
- ISSN
2194-6051
- Publication type
Article
- DOI
10.1515/ael-2014-0018