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Harmonising European public sector accounting standards (EPSAS) : issues and perspectives for Europe’s economy and society

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 165-178

Persistent link: https://www.econbiz.de/10010474821

The HM "treasure's island" : the application of accruals-based accounting standards in the UK government

Biondi, Yuri - In: Accounting in Europe 13 (2016) 1, pp. 81-102

Persistent link: https://www.econbiz.de/10012154384

Harmonising European Public Sector Accounting Standards (EPSAS) : issues and perspectives

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 2, pp. 117-123

Persistent link: https://www.econbiz.de/10011976812

Public debt accounting and management in UK : refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the global financial crisis

Biondi, Yuri - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 2, pp. 89-105

Persistent link: https://www.econbiz.de/10011528431

Accounting rules for the European communities : a theoretical analysis

Biondi, Yuri; Soverchia, Michela - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 179-214

Persistent link: https://www.econbiz.de/10010474819

Les banques sont-elles solubles dans le marché? : à propos de la comptabilisation de la dette grecque à sa "juste valeur"

Biondi, Yuri; Fantacci, Luca - 2012

Persistent link: https://www.econbiz.de/10009580682

Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards

Biondi, Yuri - 2012

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...

Persistent link: https://www.econbiz.de/10013117004

Pension management between financialization and intergenerational solidarity : a socio-economic analysis and a comprehensive model

Biondi, Yuri; Sierra, Marion - In: Socio-economic review 16 (2018) 4, pp. 791-822

Persistent link: https://www.econbiz.de/10012050772

Accounting representations of public debt and deficits in European central government accounts : an exploration of anomalies and contradictions

Biondi, Yuri - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 3, pp. 205-219

Persistent link: https://www.econbiz.de/10011587049

Governmental Accounting and Austerity Policies : Accounting Representations of Public Debt and Deficit in Europe and Abroad

Biondi, Yuri - 2016

This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on overarching accounting principles and models, as well as their consequences on the working and the very existence of public service activity. Our analysis applies to illustrative cases...

Persistent link: https://www.econbiz.de/10014159182