Polzer, Tobias; Reichard, Christoph - In: International Journal of Public Sector Management 33 (2019) 2/3, pp. 247-264
Purpose: The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public...
