Please use this identifier to cite or link to this item:
https://hdl.handle.net/10316.2/47459
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Schmidthuber, Lisa | |
dc.contributor.author | Hilgers, Dennis | |
dc.date.accessioned | 2019-10-17T11:10:06Z | |
dc.date.accessioned | 2020-08-27T19:59:10Z | - |
dc.date.available | 2019-10-17T11:10:06Z | |
dc.date.available | 2020-08-27T19:59:10Z | - |
dc.date.issued | 2019 | - |
dc.identifier.isbn | 978-989-26-1861-6 (PDF) | |
dc.identifier.isbn | 978-989-26-1856-2 | |
dc.identifier.uri | https://hdl.handle.net/10316.2/47459 | - |
dc.description.abstract | In March 2013, the EC announced the development of European accounting standards for the public sector. The European Public Sector Accounting Standards (EPSAS) aim to harmonise public sector accounting across and within EU Member States. EPSAS are still in the process of development, they have not been implemented yet and there is no binding decision about their future implementation. In this chapter, the evolution of a European public sector accounting system is described and the emergence of EPSAS are outlined. The benefits and challenges of implementing EPSAS are discussed, and the concept of the current EPSAS draft is compared with the International Public Sector Accounting Standards (IPSAS). Besides, the potential process of implementing EPSAS is described. Finally, future challenges in terms of adopting EPSAS are discussed. | eng |
dc.language.iso | eng | - |
dc.publisher | Imprensa da Universidade de Coimbra | por |
dc.rights | open access | - |
dc.subject | EPSAS | eng |
dc.subject | European accounting | eng |
dc.subject | accounting harmonisation | eng |
dc.title | Public sector accounting future challenges: EPSAS outlook | por |
dc.type | bookPart | por |
uc.publication.firstPage | 373 | - |
uc.publication.lastPage | 388 | - |
uc.publication.location | Coimbra | por |
dc.identifier.doi | 10.14195/978-989-26-1861-6_14 | - |
uc.publication.section | Chapter 14 | por |
uc.publication.digCollection | PB | por |
uc.publication.orderno | 15 | - |
uc.publication.area | Ciências Sociais | por |
uc.publication.bookTitle | European public sector accouting | - |
uc.publication.manifest | https://dl.uc.pt/json/iiif/10316.2/47459/198887/manifest?manifest=/json/iiif/10316.2/47459/198887/manifest | - |
uc.publication.thumbnail | https://dl.uc.pt/retrieve/10977853 | - |
uc.publication.parentItemId | 55450 | - |
uc.itemId | 67771 | - |
item.fulltext | With Fulltext | - |
item.grantfulltext | open | - |
Appears in Collections: | European public sector accouting |
Files in This Item:
File | Description | Size | Format | |
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public_sector_accounting_future_challenges.pdf | 357.08 kB | Adobe PDF | ![]() |
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