European public sector accounting

Utilize este identificador para referenciar este registo: https://hdl.handle.net/1822/83708

Título:	European public sector accounting
Editor(es):	Lorson, Peter C. Jorge, Susana Haustein, Ellen
Data:	2019
Editora:	Imprensa da Universidade de Coimbra
Resumo(s):	[Excerpt] INTRODUCTION Public sector accounting (PSA) and reporting is a theme of high relevance for both academia and practitioners in the European Union (EU). The reasons do not only lie in the considerable national reforms of PSA during the last decades,1 but can currently be traced back to a project run by the European Commission (EC) aiming to harmonize the heterogeneous accounting systems of its member states by the adoption of European Public Sector Accounting Standards (EPSAS), still to be developed.
Tipo:	Livro
URI:	https://hdl.handle.net/1822/83708
ISBN:	978-989-26-1856-2
e-ISBN:	978-989-26-1861-6
DOI:	10.14195/978-989-26-1861-6
Arbitragem científica:	yes
Acesso:	Acesso aberto
Aparece nas coleções:	CICP - Livros e Capítulos de Livros