Åuropean system of harmonized accounting standards for the public sector

Daniela Feschian

Economic Thought journal, 2013, issue 4, 106-116

Abstract: The author discusses the problems due to failures in applying or applying unsystematically the current accrual principle in public sector accounting. A special attention is paid to the strong dependence of the statistical information at European level on the quality of the accounting information basis for public finances. The objective necessity is presented of setting up a system, of harmonized European accounting standards for the public sector, based on the current accrual principle. The application of the International Accounting Standards in the EU public sector is analyzed. The problems encountered in the standardization of the accounting system in the public sector are discussed both in national and in global aspect.

JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... 88-bedf-db1b1d0e9233
Fee access

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2013:i:4:p:106-116

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().