European public sector accounting
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefor...
Saved in:
Superior document: | Ensino |
---|---|
: | |
Year of Publication: | 2019 |
Language: | English |
Series: | Ensino
|
Physical Description: | 1 electronic resource (435 p.) |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
993548442904498 |
---|---|
ctrlnum |
(CKB)4100000011302783 (oapen)https://directory.doabooks.org/handle/20.500.12854/47083 (EXLCZ)994100000011302783 |
collection |
bib_alma |
record_format |
marc |
spelling |
Peter C. Lorson auth European public sector accounting Coimbra University Press 2019 1 electronic resource (435 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier Ensino Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting. English Accounting Europe International public sector accounting st Public sector European public sector accounting st Ards 989-26-1856-4 Ellen Haustein auth Susana Jorge auth |
language |
English |
format |
eBook |
author |
Peter C. Lorson |
spellingShingle |
Peter C. Lorson European public sector accounting Ensino |
author_facet |
Peter C. Lorson Ellen Haustein Susana Jorge |
author_variant |
p c l pcl |
author2 |
Ellen Haustein Susana Jorge |
author2_variant |
e h eh s j sj |
author_sort |
Peter C. Lorson |
title |
European public sector accounting |
title_full |
European public sector accounting |
title_fullStr |
European public sector accounting |
title_full_unstemmed |
European public sector accounting |
title_auth |
European public sector accounting |
title_new |
European public sector accounting |
title_sort |
european public sector accounting |
series |
Ensino |
series2 |
Ensino |
publisher |
Coimbra University Press |
publishDate |
2019 |
physical |
1 electronic resource (435 p.) |
isbn |
989-26-1861-0 989-26-1856-4 |
illustrated |
Not Illustrated |
work_keys_str_mv |
AT peterclorson europeanpublicsectoraccounting AT ellenhaustein europeanpublicsectoraccounting AT susanajorge europeanpublicsectoraccounting |
status_str |
n |
ids_txt_mv |
(CKB)4100000011302783 (oapen)https://directory.doabooks.org/handle/20.500.12854/47083 (EXLCZ)994100000011302783 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
Ensino |
is_hierarchy_title |
European public sector accounting |
container_title |
Ensino |
author2_original_writing_str_mv |
noLinkedField noLinkedField |
_version_ |
1759315204608360448 |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02271nam-a2200373z--4500</leader><controlfield tag="001">993548442904498</controlfield><controlfield tag="005">20230221131253.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr|mn|---annan</controlfield><controlfield tag="008">202102s2019 xx |||||o ||| eneng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">989-26-1861-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(CKB)4100000011302783</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(oapen)https://directory.doabooks.org/handle/20.500.12854/47083</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EXLCZ)994100000011302783</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Peter C. Lorson</subfield><subfield code="4">auth</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">European public sector accounting</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="b">Coimbra University Press</subfield><subfield code="c">2019</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 electronic resource (435 p.)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Ensino</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Accounting</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Europe</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">International public sector accounting st</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Public sector</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">European public sector accounting st</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Ards</subfield></datafield><datafield tag="776" ind1=" " ind2=" "><subfield code="z">989-26-1856-4</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Ellen Haustein</subfield><subfield code="4">auth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Susana Jorge</subfield><subfield code="4">auth</subfield></datafield><datafield tag="906" ind1=" " ind2=" "><subfield code="a">BOOK</subfield></datafield><datafield tag="ADM" ind1=" " ind2=" "><subfield code="b">2023-03-03 03:23:48 Europe/Vienna</subfield><subfield code="f">system</subfield><subfield code="c">marc21</subfield><subfield code="a">2020-06-20 22:16:43 Europe/Vienna</subfield><subfield code="g">false</subfield></datafield><datafield tag="AVE" ind1=" " ind2=" "><subfield code="P">DOAB Directory of Open Access Books</subfield><subfield code="x">https://eu02.alma.exlibrisgroup.com/view/uresolver/43ACC_OEAW/openurl?u.ignore_date_coverage=true&portfolio_pid=5338875460004498&Force_direct=true</subfield><subfield code="Z">5338875460004498</subfield><subfield code="8">5338875460004498</subfield></datafield></record></collection> |