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An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics
Crisan, Andrei Razvan; Fulop, Melinda Timea - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 800-819
field of GFS system. The research results highlight that the similarity level between GFS and IPSAS is low, so we consider … determine the similarity and dissimilarity level between them. Moreover, the article purposes to examine the comment letters of … the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose …
Persistent link: https://www.econbiz.de/10011103275
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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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Rechnungslegungsstandards für Kantone und Gemeinden im Rahmen von IPSAS (International Public Sector Accounting Standards)
Bergmann, Andreas (ed.); Gamper, Andreas (contributor) - 2004
Persistent link: https://www.econbiz.de/10001905571
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Rechnungslegung der öffentlichen Verwaltung : IPSAS in der Schweiz ; Chancen und Hindernisse
Schedler, Kuno; Knechtenhofer, Bernhard - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 8, pp. 687-692
Persistent link: https://www.econbiz.de/10001750492
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Verbesserte Transparenz durch international public sector accounting standards? : KTI-Projekt prüft die Anwendbarkeit von IPSAS in öffentlichen Institutionen
Mattes, Martin; Bergmann, Andreas - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 8, pp. 693-696
Persistent link: https://www.econbiz.de/10001750494
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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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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