EPSAS and the Unification of Public Sector Accounting Across Europe [PDF]
, 2014 In 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.
MUSSARI, RICCARDO
core +1 more source
Public Sector Accounting: Transparency Issues [PDF]
, 2017 Public accounting systems differ among countries so the reform towards harmonization is needed especially for EU Member Countries. The transition from cash-based to accrual-based accounting is necessary in order to provide the wide scope of relevant ...
Palos, Katarina Perkovic +1 more
core +2 more sources
, 2008 The article examines the expansion of private water companies since 1989 the withdrawal from developing countries from 2003 onwards, and the economic impact of privatisation.
Hall, David, Lobina, Emanuele
core
Diagnosis and spontaneous healing of asymptomatic renal allograft extra-renal pseudo-aneurysm: A case report. [PDF]
World J Clin Cases, 2021 Xu RF +5 more
europepmc +1 more source
Project A1a: On designing and implementing benefit-sharing mechanisms : [PDF]
, 2011 This is about identifying which benefit-sharing and coordination mechanisms work best under which circumstances for basins anywhere in the Andes and the reasons underpinning failure or success in specific basin instances.
Mulligan, Mark +1 more
core
Implementing the international public sector accounting standards for consolidated financial statements: Facilitators, benefits and challenges [PDF]
, 2019 Portugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the ...
Brusca, Isabel +2 more
core +1 more source
Digital government transformation as an organizational response to the COVID-19 pandemic. [PDF]
Gov Inf Q, 2023 Moser-Plautz B, Schmidthuber L.
europepmc +1 more source
Water Governance in Bolivia: Policy Options for Pro-Poor Infrastructure Reform [PDF]
, 2013 As the case with most countries across Latin America, unprecedented migration to urban areas has strained city infrastructure systems. More particularly, the region faces a pressing crisis of water security, where rapid urbanization has outpaced water ...
Maxwell, Daniel M
core +1 more source
The quest for users\u2019 needs in public sector budgeting and reporting [PDF]
, 2019 Politicians as the representatives of citizens play a major role in the user groups of public sector accounting information. This role is also considered in this special issue with four empirical analyses of politicians as users in the focus.
Brusca, Isabel +3 more
core +1 more source
Boekhoudkundige en technische aandachtspunten ESR 2010 [PDF]
, 2015 Tot voor kort werd het domein van de ‘macro-economische rekeningen’ overgelaten aan toezichthouders en specialisten zoals Eurostat e.d. Mede door het New Public Management waarbij overheden meer en meer inspiratie opdoen in het ondernemingsleven en ...
Christiaens, Johan, Vanhee, Christophe
core