文章基本信息
- 标题：INERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AND PUBLIC ACCOUNTING REFORM IN EUROPE
- 本地全文：下载
- 作者：Blidisel Rodica Gabriela ; Farcane Nicoleta ; Moraru Maria 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：968-972
- 出版社：University of Oradea
- 摘要：
Different political, economic and cultural traditions give rise to great diversity between public sector accounting systems in different countries. The paper presents a literature review of the accounting principles and financial reporting in Europe, the financial statements and the relationship between financial and budgetary accounting.
The IPSAS perhaps provide an opportunity for European accounting, and in future, national governments should attempt their accounting systems to the IPSAS.
The paper contributes to the development of some points of view regarding the adoption of the IPSAS by the European countries accounting systems and the harmonization of the European public accounting systems.
- 关键词：
International Public Sector Accounting Standards, European Union institutions, public accounting.
