Pombalina

Livro / European public sector accouting

Introduction

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DOI: 10.14195/978-989-26-1861-6_0
ISBN: 978-989-26-1861-6 (PDF); 978-989-26-1856-2
Acesso: open access
Coleção Digital: Pombalina
Local de publicação: Coimbra
Idioma: Inglês
Tipo: Capítulo de Livro
Nº de visualizações: 1358
Nº de downloads: 169

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. 47-72

History of public sector accounting & alternatives

Wynne, Andy

p. 73-93

Difference between private and public sector accounting

Wynne, Andy

p. 95-117

Budgets and budgetary accounting

Oulasvirta, Lasse

p. 119-142

Theoretical approaches to financial accounting purposes and principles

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. 181-211

IPSAS conceptual framework and views on selected national frameworks

Jorge, Susana

p. 213-250

Reporting components and reliability issues

Jorge, Susana

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