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The reconciliation of primary accounting data for government entities and balances according to statistical measures : the case of the European excessive deficit procedure table 2
Dabbicco, Giovanna - In: OECD journal on budgeting (2013) 1, pp. 31-43
Persistent link: https://www.econbiz.de/10010243674
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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
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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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Public sector accounting and the sustainability of public finance among accounting bases, harmonization, and flexibility concerns
Giosi, Alessandro - In: Accountability, ethics and sustainability of …, (pp. 155-173). 2020
Persistent link: https://www.econbiz.de/10012134714
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Governmental accounting and budgeting in Malta and Poland : a different dance to the same tune
Kowalczyk, Magdalena; Caruana, Josette - In: International journal of public sector management 35 (2022) 7, pp. 783-805
Persistent link: https://www.econbiz.de/10013411966
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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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Assessing the countries' convergence to IPSAS from a cultural perspective
Santos, Paula Gomes dos; Albuquerque, Fábio de - In: International journal of accounting and information … 32 (2024) 2, pp. 181-206
Persistent link: https://www.econbiz.de/10014548988
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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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The key characteristics of financial reporting in the European system of Central Banks
Ivanović, Valentina - In: Journal of central banking theory and practice 2 (2013) 3, pp. 47-69
Persistent link: https://www.econbiz.de/10010201144
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of … that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356