Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47451
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dc.contributor.authorSchmidthuber, Lisa
dc.contributor.authorHilgers, Dennis
dc.contributor.authorHofbauer, Hannes
dc.date.accessioned2019-10-17T10:53:27Z
dc.date.accessioned2020-08-27T19:59:12Z-
dc.date.available2019-10-17T10:53:27Z
dc.date.available2020-08-27T19:59:12Z-
dc.date.issued2019-
dc.identifier.isbn978-989-26-1861-6 (PDF)
dc.identifier.isbn978-989-26-1856-2
dc.identifier.urihttps://hdl.handle.net/10316.2/47451-
dc.description.abstractIn order to compare financial information across companies, organisations, and public entities, accounting standards and accounting practices have to be harmonised. For this purpose, first, the International Financial Reporting Standards (IFRS) have been developed for the preparation of general purpose financial statements of profit-oriented entities. However, some governments also have based their national public accounting standards on IFRS. Second, the Government Finance Statistics (GFS) provide statistics on financial operations, financial position and liquidity situation, especially of the general government sector, and enable analysis of fiscal statistics. Third, public sector accounting should be harmonised at the global level by adopting the International Public Sector Accounting Standards (IPSAS). This chapter describes these three different perspectives in public sector harmonisation and refers to challenges associated with accounting harmonisation.eng
dc.language.isoeng-
dc.publisherImprensa da Universidade de Coimbrapor
dc.rightsopen access-
dc.subjectPublic sector accountingeng
dc.subjectaccounting harmonisationeng
dc.subjectIFRSeng
dc.subjectIPSASeng
dc.subjectGFSeng
dc.titleDifferent perspectives in public sector accounting harmonisation: IFRS, GFS and IPSASpor
dc.typebookPartpor
uc.publication.firstPage143-
uc.publication.lastPage162-
uc.publication.locationCoimbrapor
dc.identifier.doi10.14195/978-989-26-1861-6_6-
uc.publication.sectionChapter 6por
uc.publication.digCollectionPBpor
uc.publication.orderno7-
uc.publication.areaCiências Sociaispor
uc.publication.bookTitleEuropean public sector accouting-
uc.publication.manifesthttps://dl.uc.pt/json/iiif/10316.2/47451/198915/manifest?manifest=/json/iiif/10316.2/47451/198915/manifest-
uc.publication.thumbnailhttps://dl.uc.pt/retrieve/10978605-
uc.publication.parentItemId55450-
uc.itemId67778-
item.fulltextWith Fulltext-
item.grantfulltextopen-
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