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Pombalina

Livro / European public sector accouting

Theoretical approaches to financial accounting purposes and principles

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Resumo: Accounting theories are described and then accounting conventions and principles and how they may be interpreted in the public sector context. Public sector Conceptual Frameworks for financial accounting are described especially from the point of view of the primary users’ needs, valuation and measurement principles. Different and competing theoretical approaches to public sector accounting frameworks are also explained.
DOI: 10.14195/978-989-26-1861-6_5
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: 162
Nº de downloads: 48

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