Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects

Author:

Calmel Marie-Pierre

Abstract

AbstractThe European Commission initiated a project to introduce accrual accounting in European countries that meets the objective of improving the reliability, transparency and comparability of public accounts.This article describes the importance of defining the governance model for future European public sector accounting standards, explains the need to define accounting standards taking into consideration the specific features of the public sector and illustrates these points with the accounting treatment of financial liabilities.

Publisher

Walter de Gruyter GmbH

Subject

Law,Economics, Econometrics and Finance (miscellaneous),Accounting

Reference6 articles.

1. Website of the Public Sector Accounting Standards Board http www economie gouv fr cnocp The following may be consulted

2. organique du er août relative aux lois de finances Constitutional Bylaw on Budget Acts;August,2001

3. du décembre de finances rectificative pour article Supplementary Budget Act of;December,2008

4. Responses of the CNOCP to the IPSAS Board to http www economie gouv fr cnocp reponses conseil aux consultations lipsas board,2014

5. Response of the CNOCP to Eurostat February Towards implementing European Public Sector Accounting Standards for EU Member States Public consultation on future EPSAS governance principles and structures http www economie gouv fr cnocp reponses conseil aux;EPSAS,2014

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