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Livro / European public sector accouting

p. 19-24
Introduction
Lorson, Peter C.; Haustein, Ellen; Jorge, Susana
p. 25-46
Approaches to public sector accounting and reporting in Europe
Haustein, Ellen; Lorson, Peter C.
p. 95-117
Budgets and budgetary accounting
Oulasvirta, Lasse
p. 143-162
Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS
Schmidthuber, Lisa; Hilgers, Dennis; Hofbauer, Hannes
p. 163-179
IPSAS: history - spread - use
Schmidthuber, Lisa; Hilgers, Dennis
p. 251-274
Overview of IPSAS on public sector specific topics
Haustein, Ellen; Lorson, Peter C.
p. 275-305
IPSAS: case study
Haustein, Ellen; Lorson, Peter C.
p. 307-334
Consolidated financial statements
Haustein, Ellen; Lorson, Peter C.
p. 335-371
Consolidation methods
Haustein, Ellen; Lorson, Peter C.
p. 373-388
Public sector accounting future challenges: EPSAS outlook
Schmidthuber, Lisa; Hilgers, Dennis
p. 389-435
Conclusion
Lorson, Peter C.; Haustein, Ellen; Jorge, Susana