European public sector accounting

European public sector accounting
European public sector accounting

Lorson, Peter C. (ed.); Jorge, Susana (ed.); Haustein, Ellen (ed.)

Imprensa da Universidade de Coimbra

ISBN: 978-989-26-1856-2

Table of Contents
Introduction

Lorson, Peter C.; Haustein, Ellen; Jorge, Susana

19-24
Approaches to public sector accounting and reporting in Europe

Haustein, Ellen; Lorson, Peter C.

25-46
History of public sector accounting & alternatives

Wynne, Andy

47-72
Difference between private and public sector accounting

Wynne, Andy

73-93
Budgets and budgetary accounting

Oulasvirta, Lasse

95-117
Theoretical approaches to financial accounting purposes and principles

Oulasvirta, Lasse

119-142
Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS

Schmidthuber, Lisa; Hilgers, Dennis; Hofbauer, Hannes

143-162
IPSAS: history - spread - use

Schmidthuber, Lisa; Hilgers, Dennis

163-179
IPSAS conceptual framework and views on selected national frameworks

Jorge, Susana

181-211
Reporting components and reliability issues

Jorge, Susana

213-250
Overview of IPSAS on public sector specific topics

Haustein, Ellen; Lorson, Peter C.

251-274
IPSAS: case study

Haustein, Ellen; Lorson, Peter C.

275-305
Consolidated financial statements

Haustein, Ellen; Lorson, Peter C.

307-334
Consolidation methods

Haustein, Ellen; Lorson, Peter C.

335-371
Public sector accounting future challenges: EPSAS outlook

Schmidthuber, Lisa; Hilgers, Dennis

373-388
Conclusion

Lorson, Peter C.; Haustein, Ellen; Jorge, Susana

389-435