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Participation in the process of setting Public Sector Accounting Standards : the case of IPSASB
Kidwell, Linda A.; Lowensohn, Suzanne L. - In: Accounting in Europe 16 (2019) 2, pp. 177-194
Persistent link: https://www.econbiz.de/10012177175
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European Commission adoption of IPSAS to reform financial reporting
Grossi, Giuseppe; Soverchia, Michaela - In: Abacus : a journal of accounting, finance and business … 47 (2011) 4, pp. 525-552
Persistent link: https://www.econbiz.de/10009408850
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … accruals accounting brought the country one step closer to IPSAS. P.D.54/2018 resulted in material adjustments on the state …
Persistent link: https://www.econbiz.de/10013448092
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Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review
Polzer, Tobias; Adhikari, Pawan; Nguyen Cong Phuong; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 3, pp. 309-332
Persistent link: https://www.econbiz.de/10014381188
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European Union under the pressure of creating a competitive public accounting system
Nistor, Cristina Silvia - In: International journal of competitiveness 1 (2017) 2, pp. 136-154
Persistent link: https://www.econbiz.de/10011879221
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Harmonisation, a road to the public sector accounting modernisation?
Mihuţ, Marius Ioan; Crisan, Andrei-Razvan - In: International journal of economics and accounting : IJEA 9 (2020) 3, pp. 221-237
Persistent link: https://www.econbiz.de/10012508226
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The managerial decisions for the European Union under the siege of changes in the public sector accounting
Nistor, Cristina Silvia; Stefanescu, Cristina Alexandrina - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 3, pp. 207-230
Persistent link: https://www.econbiz.de/10011718086
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Are the European Public Sector Accounting Standards (EPSAS) based on IPSAS a real necessity for the European Union?
Crişan, Andrei-Răzvan; Nistor, Cristina-Silvia - In: Review of economic studies and research Virgil Madgearu 9 (2016) 1, pp. 37-54
Persistent link: https://www.econbiz.de/10011719904
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Modernisation of public sector financial reporting systems in Europe : challenges and milestones
Svoboda, Michal - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 5-16
governments´ efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article …
Persistent link: https://www.econbiz.de/10011706612
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EPSAS and the unification of public sector accounting across Europe
Mussari, Riccardo - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 299-312
Persistent link: https://www.econbiz.de/10010474790