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

Calmel Marie-Pierre ()
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Calmel Marie-Pierre: Conseil de normalisation des comptes publics, 5 place des vins de France, Paris 75012, France

Accounting, Economics, and Law: A Convivium, 2014, vol. 4, issue 3, 215-236

Abstract: The 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.

Keywords: EPSAS; Public Sector Accounting Standards; European Public Sector Accounting Standards (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1515/ael-2014-0018

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