Internationale Rechnungslegungsgrundsätze für den öffentlichen Sektor

Axel Haller () and Daniel Blab

Metrika: International Journal for Theoretical and Applied Statistics, 2009, vol. 19, issue 4, 465 pages

Abstract: In course of the increasing adoption of accrual accounting in the public sector the International Financial Reporting Standards (IFRS) are applied as a reference system. This article analysis the appropriateness of the underlying concepts and principles of the IFRS expressed in the so-called framework to meet the needs and expectations of the public sector and provides ideas for the current discussion concerning the development of a framework for the International Public Sector Accounting Standards (IPSAS). Broad rules are needed to reflect the heterogeneity of the public sector, e.g. the definition of the reporting entity or the scope concerning the users of financial statements and their information needs. Accountability should become a major objective. Copyright Springer-Verlag 2009

Date: 2009
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DOI: 10.1007/s00187-008-0067-y

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