Show simple item record

hal.structure.identifier
dc.contributor.authorBiondi, Yuri
HAL ID: 181420
ORCID: 0000-0002-5545-5550
dc.date.accessioned2017-11-09T15:31:09Z
dc.date.available2017-11-09T15:31:09Z
dc.date.issued2017
dc.identifier.issn2152-2820
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/16940
dc.language.isoenen
dc.subjectpublic sector accountingen
dc.subjectpublic financesen
dc.subjectfiscal compacten
dc.subjectIPSAS, European UnionH11en
dc.subject.ddc336en
dc.subject.classificationjelM.M4.M48en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelH.H8.H83en
dc.subject.classificationjelH.H7.H77en
dc.subject.classificationjelH.H7.H74en
dc.subject.classificationjelH.H7.H71en
dc.subject.classificationjelH.H7.H70en
dc.subject.classificationjelH.H6.H63en
dc.subject.classificationjelH.H6.H62en
dc.subject.classificationjelH.H6.H61en
dc.subject.classificationjelH.H6.H60en
dc.titleHarmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectivesen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenAccounting systems play a hidden but fundamental role as mode and instrument of representation, coordination and organisation for the public sector and its specific public action. Therefore, financial and accounting reforms transform, implement and reshape public policies as well as the working and very existence of public administration. Last March 2013, the European Commission started a relevant project with the intention to create harmonised “European Public Sector Accounting Standards” (EPSAS) and implement them in the Member States. Between 1995 and 2002, a similar project was already achieved for private sector accounting standards-setting, leading to adoption and implementation of International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB). The EPSAS project should decide if public sector accounting standards-setting shall follow a similar pattern to converge towards the International Public Sector Accounting Standards (IPSAS) that transplant the IFRS in the public sector. This choice may have fundamental implications for the European (Monetary) Union, since public sector accounting and public finances are fundamental elements of its institutional framework. This thematic issue aims to provide analyses and perspectives on this ongoing public sector accounting harmonisation process in Europe, addressing its governance and contents, as well as its consequences and implications for Europe’s economy and society.en
dc.relation.isversionofjnlnameAccounting, Economics and Law
dc.relation.isversionofjnlvol7en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate2017
dc.relation.isversionofdoi10.1515/ael-2017-0014en
dc.subject.ddclabelEconomie publiqueen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.relation.Isversionofjnlpeerreviewedouien
dc.relation.Isversionofjnlpeerreviewedouien
dc.date.updated2017-11-09T14:10:21Z
hal.identifierhal-01631757*
hal.version1*
hal.author.functionaut


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record