Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47446
Title: Approaches to public sector accounting and reporting in Europe
Authors: Haustein, Ellen
Lorson, Peter C.
Keywords: Public sector reporting;accounting concepts;harmonization;EPSAS
Issue Date: 2019
Publisher: Imprensa da Universidade de Coimbra
Abstract: This chapter aims to provide both a context and a foundation for the book. Thereby it introduces important terms used throughout the module and differentiation of contents. By deriving a roadmap, it serves as a guidance through the different chapters and points out connections between lectures and the overall structure of the textbook. After reading this chapter, readers will know about the relevance of public sector accounting as a field of study, the current public sector accounting developments in the EU, the reasons for differences in public sector accounting between countries and the key terms used in public sector accounting.
URI: https://hdl.handle.net/10316.2/47446
ISBN: 978-989-26-1861-6 (PDF)
978-989-26-1856-2
DOI: 10.14195/978-989-26-1861-6_1
Rights: open access
Appears in Collections:European public sector accouting

Files in This Item:
File Description SizeFormat 
approaches_to_public_sector_accounting.pdf272.12 kBAdobe PDFThumbnail
  
See online
Show full item record

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.