Management of Transplant Renal Artery Pseudoaneurysm and Literature Review [PDF]
Case Reports in Transplantation, 2022 Renal transplantation is the ultimate treatment for end-stage renal disease patients. However, vascular complications can impact renal allograft outcomes. Extrarenal pseudoaneurysms (EPSA) are a rare complication occurring in 1% of transplant recipients.
Luke Anders +5 more
doaj +2 more sources
The Development of EPSAS: Contributions from the Literature [PDF]
Accounting in Europe, 2019 EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to...
Giovanna Dabbicco +2 more
exaly +4 more sources
The accounting harmonization challenge in the European Union and the EPSAS [PDF]
, 2023 The European Commission decided in 2013 that a new set of accrual-based standards named European Public Sector Accounting Standards (EPSAS), which would have International Public Sector Accounting Standards (IPSAS) as a reference, should be developed for the EU Member States (MS).
Cohen, S. +2 more
exaly +2 more sources
Building legitimacy for European public sector accounting standards (EPSAS) [PDF]
International Journal of Public Sector Management, 2019 PurposeThe purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine when a new standard-setting system is developed.Design/methodology/approachA qualitative interpretative multimethod approach is adopted, which encompasses document ...
Giovanna Dabbicco, Ileana Steccolini
exaly +4 more sources
EPSAS and the Unification of Public Sector Accounting Across Europe [PDF]
Accounting, Economics and Law: A Convivium, 2014 AbstractIn March 2013, the EC started a project aimed at harmonizing accrual-based public sector accounting systems through a set of harmonized accrual-based public sector accounting standards. The entire project is based on the assumption that the “superiority of the accruals principle, whether for macro or micro fiscal monitoring, is indisputable” (
Riccardo Mussari
exaly +3 more sources
European Public Sector Accounting Standards (EPSAS) [PDF]
Accounting, Economics and Law: A Convivium, 2017 Abstract This article represents solely the views of its author. It is based on a transcript of a speech delivered at the international workshop on “Which accounting regulation for Europe’s economy and society?” organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015, in tribute to Mr Jérôme Haas (1963 ...
exaly +2 more sources
Collective institutional entrepreneurship for the EPSAS programme: The missing link
Public Money and ManagementThis paper explores how transnational accounting standards-setting processes unfold over time. By applying the theoretical lens of collective institutional entrepreneurship this paper reveals the reasons for the delays emerging in the European Public Sector Accounting Standards (EPSAS) program.
Luca Bartocci +2 more
exaly +3 more sources
Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
doaj +1 more source
The Link Between Public Management and Accounting from the Point of View of Performance
CECCAR Business Review, 2021 This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions,
Cristina Silvia NISTOR +1 more
doaj +1 more source
Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce In recent years, there has been a noticeable increase in activity in the field of standardization of public sector accounting, which has an ...
Aleksandra Szewieczek +1 more
doaj +1 more source