Public Sector Accounting and Auditing in Europe

Public Sector Accounting and Auditing in Europe

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The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).The accrualbased accounting is also a part of central governmenta#39;s budgeting. ... as the basis instead of EUadopted IFRS would presumably be, in the changea#39;s administrative detail, unwelcome but hardly radical. ... References Y. Biondi ( 2013), a€œThe HM Treasurea#39;s Island: A Theoretical Analysis of Central Government Accounting ... Treasury (of the UK) (2013a), Financial Reporting Manual 2013a€“14 .

Title:Public Sector Accounting and Auditing in Europe
Author: I. Brusca, E. Caperchione, S. Cohen, F. Manes Rossi
Publisher:Springer - 2016-02-03

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