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Internationalisierung der öffentlichen Rechnungslegung; EPSAS
2020Bereits seit einigen Jahren wird erwogen, die Rechnungslegungssysteme in Europa zu vereinheitlichen. Grundlage sollen die International Public Sector Accounting Standards (IPSAS) sein, diese sind ein internationales Regelwerk zur Rechnungslegung im offentlichen Sektor.
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1992
Abstract : This report describes the development and use of two computer programs that (1) translate an EPSA input file into a PATRAN neutral file and (2) translate EPSA global output request files into PATRAN results files. Sample PATRAN sessions for reading in the PATRAN neutral file and for displaying EPSA analysis results are shown.
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Abstract : This report describes the development and use of two computer programs that (1) translate an EPSA input file into a PATRAN neutral file and (2) translate EPSA global output request files into PATRAN results files. Sample PATRAN sessions for reading in the PATRAN neutral file and for displaying EPSA analysis results are shown.
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Bioinformatic characterization of epsA Gene from Riemerella anatipestifer
2012 5th International Conference on BioMedical Engineering and Informatics, 2012The epsA gene (Gene ID:11997253) of Riemerella anatipestifer (RA) was isolated in our laboratory. By using bioinformatics tools, the biological characteristics of epsA gene and EpsA protein was analyzed. The epsA gene was a 900-bp complete open reading frame, encoding EpsA protein of 299 amino acids. The relative molecular weight of EpsA protein was 32.
Biao Yuan +3 more
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EPSAS—Worrying the Wrong End of the Stick?
International Journal of Public Administration, 2015The ultimate objective of the European Public Sector Accounting Standards (EPSAS) project is for the European Union (EU) to improve budgetary surveillance of its member states through more reliable statistics. The objective of this article is to analyze the EPSAS decision and discuss the efficacy of the proposed solution.
Rowan H. Jones, Josette Caruana
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Normes comptables européennes du secteur public (EPSAS)
Analyse Financiere, 2014Les EPSAS, adaptation des IFRS pour le secteur public, devraient fournir à terme des informations plus fiables et transparentes sur la situation et la performance financière des États de l’Union européenne - notamment sur leur niveau d’endettement et leurs engagements - sur la soutenabilité des finances publiques, et avoir un impact, non seulement sur ...
Andernack, Isabelle +1 more
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Fish Target Detection Method Based on EPSA-CenterNet2
2022 The 5th International Conference on Control and Computer Vision, 2022Zetao Hu +4 more
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EPSAS — Ferne Zukunft oder konkreter Handlungsbedarf?
Innovative Verwaltung, 2017Helge C. Brixner +1 more
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