Works matching European Public Sector Accounting Standards
Results: 39
Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects.
- Published in:
- Accounting, Economics & Law, 2014, v. 4, n. 3, p. 215, doi. 10.1515/ael-2014-0018
- By:
- Publication type:
- Article
Challenges and Opportunities of European Public Sector Accounting Standards (EPSAS) Implementation and Transparency of the Public Sector in the European Union: Croatian Accountants' Perceptions.
- Published in:
- REGION: Regional Studies of Russia, Eastern Europe & Central Asia, 2022, v. 11, n. 2, p. 143, doi. 10.1353/reg.2022.0010
- By:
- Publication type:
- Article
ARE THE EUROPEAN PUBLIC SECTOR ACCOUNTING STANDARDS (EPSAS) BASED ON IPSAS A REAL NECESSITY FOR THE EUROPEAN UNION?
- Published in:
- Review of Economic Studies & Research Virgil Madgearu, 2016, v. 9, n. 1, p. 37
- By:
- Publication type:
- Article
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 2, p. 117, doi. 10.1515/ael-2017-0014
- By:
- Publication type:
- Article
A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting.
- Published in:
- Accounting, Economics & Law, 2014, v. 4, n. 3, p. 265, doi. 10.1515/ael-2014-0005
- By:
- Publication type:
- Article
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe's Economy and Society.
- Published in:
- Accounting, Economics & Law, 2014, v. 4, n. 3, p. 165, doi. 10.1515/ael-2014-0015
- By:
- Publication type:
- Article
'The Challenging Task of Developing European Public Sector Accounting Standards'.
- Published in:
- 2019
- By:
- Publication type:
- Editorial
The European Union is Moving toward Implementing European Public Sector Accounting Standards (EPSAS).
- Published in:
- Journal of Government Financial Management, 2013, v. 62, n. 3, p. 50
- By:
- Publication type:
- Article
EXEMPTIONS RESULTING FROM THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) AND EUROPEAN STANDARDS FOR INTANGIBLE INVESTMENT, INVENTORIES AND PERSONNEL EXPENDITURES IN PUBLIC ENTITIES.
- Published in:
- Buletin Stiintific, 2019, v. 24, n. 2, p. 124, doi. 10.2478/bsaft-2019-0014
- By:
- Publication type:
- Article
European Public Sector Accounting Standards (EPSAS).
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 2, p. 155, doi. 10.1515/ael-2017-0008
- By:
- Publication type:
- Article
The academic voice in the EPSAS project.
- Published in:
- Public Money & Management, 2021, v. 41, n. 6, p. 447, doi. 10.1080/09540962.2021.1905263
- By:
- Publication type:
- Article
Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB.
- Published in:
- Accounting in Europe, 2019, v. 16, n. 2, p. 177, doi. 10.1080/17449480.2019.1632466
- By:
- Publication type:
- Article
Introduction.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 2, p. 13, doi. 10.1515/ael-2017-0007
- By:
- Publication type:
- Article
Accounting Rules for the European Communities: A Theoretical Analysis.
- Published in:
- Accounting, Economics & Law, 2014, v. 4, n. 3, p. 179, doi. 10.1515/ael-2013-0063
- By:
- Publication type:
- Article
Public accounting reporting, under an achievable metamorphosis?
- Published in:
- Current Science (00113891), 2018, v. 114, n. 10, p. 2131, doi. 10.18520/cs/v114/i10/2131-2137
- By:
- Publication type:
- Article
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence.
- Published in:
- Public Money & Management, 2022, v. 42, n. 7, p. 521, doi. 10.1080/09540962.2022.2074084
- By:
- Publication type:
- Article
Collective institutional entrepreneurship for the EPSAS programme: The missing link.
- Published in:
- Public Money & Management, 2024, v. 44, n. 6, p. 523, doi. 10.1080/09540962.2024.2335637
- By:
- Publication type:
- Article
Pension Obligations in the European Union: A Case Study for Accounting Policy.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 3, p. 1, doi. 10.1515/ael-2017-0027
- By:
- Publication type:
- Article
The debate around EPSAS: a structured literature review for scholars and practitioners.
- Published in:
- Public Money & Management, 2023, v. 43, n. 7, p. 649, doi. 10.1080/09540962.2023.2207744
- By:
- Publication type:
- Article
Editorial: Comparison as a habit—The case for international governmental accounting research.
- Published in:
- 2021
- By:
- Publication type:
- Editorial
Editorial: IPSASB and academia: a promising co-operation.
- Published in:
- 2021
- By:
- Publication type:
- Editorial
New development: The first-time adoption of uniform public sector accounting standards—a German case study.
- Published in:
- Public Money & Management, 2021, v. 41, n. 2, p. 176, doi. 10.1080/09540962.2019.1672931
- By:
- Publication type:
- Article
New development: The IPSASB project on accounting for social benefits—IPSAS 42.
- Published in:
- Public Money & Management, 2019, v. 39, n. 8, p. 590, doi. 10.1080/09540962.2019.1592882
- By:
- Publication type:
- Article
The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives.
- Published in:
- Public Money & Management, 2016, v. 36, n. 3, p. 181, doi. 10.1080/09540962.2016.1133970
- By:
- Publication type:
- Article
Debate: Accounting for macroeconomic surveillance in Europe.
- Published in:
- Public Money & Management, 2016, v. 36, n. 3, p. 162, doi. 10.1080/09540962.2016.1133959
- By:
- Publication type:
- Article
Comparability in IPSASs: Lessons to be Learned for the European Standards.
- Published in:
- Accounting in Europe, 2020, v. 17, n. 2, p. 158, doi. 10.1080/17449480.2020.1742362
- By:
- Publication type:
- Article
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks.
- Published in:
- Accounting in Europe, 2019, v. 16, n. 2, p. 195, doi. 10.1080/17449480.2019.1632467
- By:
- Publication type:
- Article
СТАНДАРТИЗИРАН ПОДХОД ЗА ИДЕНТИФИЦИРАНЕ НА ИНФРАСТРУКТУРНИТЕ АКТИВИ В ПУБЛИЧНИЯ СЕКТОР
- Published in:
- Dialogue (1311-9206), 2019, n. 4, p. 55
- By:
- Publication type:
- Article
IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS.
- Published in:
- Studia Universitatis Babes-Bolyai, Negotia, 2016, v. 61, n. 1, p. 63
- By:
- Publication type:
- Article
EPSAS: Investment Into the Future: European Public Sector Accounting: Present and Future.
- Published in:
- Public Finance Quarterly (0031-496X), 2016, v. 61, n. 4, p. 480
- By:
- Publication type:
- Article
The Transition to European Standards Harmonized by Accounting for the Public Sector - Necessity and Perspectives.
- Published in:
- Ovidius University Annals, Series Economic Sciences, 2014, v. 14, n. 1, p. 652
- By:
- Publication type:
- Article
Is who they are, what they prefer? Understanding bureaucratic elites' policy preferences for European integration of government accounting.
- Published in:
- European Policy Analysis, 2024, v. 10, n. 3, p. 449, doi. 10.1002/epa2.1215
- By:
- Publication type:
- Article
PUBLIC SECTOR ACCOUNTING STANDARDS CONUNDRUM IN CANADA AND UNITED STATES: NATIONAL VS INTERNATIONAL STANDARDS.
- Published in:
- International Journal of Business, Accounting & Finance, 2020, v. 14, n. 1, p. 142
- By:
- Publication type:
- Article
Reshaping Public Sector Accounting: An International Comparative View.
- Published in:
- Canadian Journal of Administrative Sciences (Canadian Journal of Administrative Sciences), 2003, v. 20, n. 4, p. 334, doi. 10.1111/j.1936-4490.2003.tb00709.x
- By:
- Publication type:
- Article
Public sector accounting harmonization in the European Union through the lens of the garbage can model.
- Published in:
- Financial Accountability & Management, 2023, v. 39, n. 3, p. 471, doi. 10.1111/faam.12348
- By:
- Publication type:
- Article
Open Debate on Accounting for the European Public Sector.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 2, p. 161, doi. 10.1515/ael-2017-0025
- By:
- Publication type:
- Article
EPSAS and the Unification of Public Sector Accounting Across Europe.
- Published in:
- Accounting, Economics & Law, 2014, v. 4, n. 3, p. 299, doi. 10.1515/ael-2014-0019
- By:
- Publication type:
- Article
Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy.
- Published in:
- Public Budgeting & Finance, 2006, v. 26, n. 2, p. 45, doi. 10.1111/j.1540-5850.2006.00846.x
- By:
- Publication type:
- Article
INNOVATIVE PERSPECTIVES ON THE ACCOUNTING OF ROMANIAN PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION.
- Published in:
- Annals of the University of Craiova, Economic Sciences Series, 2015, v. 1, p. 188
- By:
- Publication type:
- Article