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:

Calmel, Marie-Pierre

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:

Golem, Silvia;
Rogošić, Andrijana;
Dedić, Goran

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:

Biondi, Yuri

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:

Jones, Rowan;
Caruana, Josette

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:

Biondi, Yuri

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:

CRIȘAN, Andrei-Răzvan;
NISTOR, Cristina-Silvia

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:

Makaronidis, Alexandre

Publication type:

Article

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:

Aggestam-Pontoppidan, Caroline

Publication type:

Article

'The Challenging Task of Developing European Public Sector Accounting Standards'.

Published in:

2019

By:

Jorge, Susana;
Caruana, Josette;
Caperchione, Eugenio

Publication type:

Editorial

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:

Manes-Rossi, Francesca;
Cohen, Sandra;
Brusca, Isabel

Publication type:

Article

Introduction.

Published in:

Accounting, Economics & Law, 2017, v. 7, n. 2, p. 13, doi. 10.1515/ael-2017-0007

By:

Le Theule, François-Gilles;
Douady, Raphael;
de Boissieu, Christian

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:

Biondi, Yuri;
Soverchia, Michela

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:

Nistor, Cristina Silvia;
Stefanescu, Cristina Alexandrina

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:

Kidwell, Linda A.;
Lowensohn, Suzanne

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:

Adam, Berit;
Heiling, Jens;
Meglitsch, Tim

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:

Biondi, Yuri;
Boisseau-Sierra, Marion

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:

Argento, Daniela;
Bartocci, Luca;
Natalizi, Daniele

Publication type:

Article

EPSAS—Worrying the Wrong End of the Stick?

Published in:

International Journal of Public Administration, 2015, v. 38, n. 4, p. 240, doi. 10.1080/01900692.2015.999577

By:

Jones, Rowan H.;
Caruana, Josette

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:

Graeff, Imke

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:

Mussari, Riccardo

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:

CRISAN, ANDREI-RAZVAN;
OPRISOR, TUDOR;
NISTOR, CRISTINA SILVIA;
TIRON-TUDOR, ADRIANA

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:

Horni, Pascal

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:

Cohen, Sandra;
Manes Rossi, Francesca;
Brusca, Isabel

Publication type:

Article

СТАНДАРТИЗИРАН ПОДХОД ЗА ИДЕНТИФИЦИРАНЕ НА ИНФРАСТРУКТУРНИТЕ АКТИВИ В ПУБЛИЧНИЯ СЕКТОР

Published in:

Dialogue (1311-9206), 2019, n. 4, p. 55

By:

Даскалов, Ясен Красимиров

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:

Marinela - Daniela, Manea

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:

Drăguşin, Cristina-Petrina;
Criveanu, Maria

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:

Pina, Vicente;
Torres, Lourdes

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:

Harsányi, Gergely;
Lukács, László István;
Ormos, Mihály;
Sisa, Krisztina;
Szedlák, Krisztina;
Veress, Attila

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:

MART, CARIDAD

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:

Pollanen, Raili M.

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:

Mattei, Giorgia;
Jorge, Susana;
Grandis, Fabio Giulio

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:

Mann, Bianca;
Lorson, Peter C.;
Oulasvirta, Lasse;
Haustein, Ellen

Publication type:

Article

The debate around EPSAS: a structured literature review for scholars and practitioners.

Published in:

2023

By:

Sforza, Vincenzo;
Cimini, Riccardo;
Fanti, Elisa

Publication type:

Literature Review

Editorial: Comparison as a habit—The case for international governmental accounting research.

Published in:

2021

By:

Caperchione, Eugenio;
Bisogno, Marco;
Caruana, Josette;
Cohen, Sandra;
Manes-Rossi, Francesca

Publication type:

Editorial

Editorial: IPSASB and academia: a promising co-operation.

Published in:

2021

By:

Capalbo, Francesco;
Watkins, David;
Steccolini, Ileana;
Alvino, Federico

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:

Mann, Bianca;
Lorson, Peter Christoph

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:

Heintges, Sebastian;
Waldbauer, Gillian

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:

Pontoppidan, Caroline Aggestam;
Brusca, Isabel

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:

Dabbicco, Giovanna;
D'Amore, Mariano

Publication type:

Article