Results 71 to 80 of about 112 (95)

The debate around EPSAS: a structured literature review for scholars and practitioners

Public Money and Management, 2023
, Vincenzo Sforza
exaly  

EPSA: Philosophy of Science: Amsterdam 2009

2012
Okasha, Samir, de Regt, Henk, Hartmann, Stephan   +2 more
openaire   +3 more sources

EPSAS: Is there another way? An upstream hypothesis. EPSAS: esiste un'altra via? Ipotesi contro corrente

Context. The European governance framework is based on National Accounting (NA), a macroeconomic accounting system. Its outputs are achieved through a complex process that begins with the consolidation of Government Accounts (GA), particularly those of central administrations, and subsequently aggregating those of the other public entities.
openaire   +1 more source

Cash versus accrual accounting for the public sector—EPSAS

Public Money and Management, 2022
exaly  

European Harmonization and EPSAS

2016
openaire   +1 more source

EPSA Epistemology and Methodology of Science

2010
openaire   +1 more source

Debate: Accommodating the prudence principle in EPSAS design

Public Money & Management, 2019
Helge C. Brixner, Martin Köhler
openaire   +1 more source

IPSAS for European Union member states as starting points for EPSAS

International Journal of Public Sector Management, 2019
Tobias Polzer, Christoph Reichard
exaly  

Die Entwicklung von European Public Sector Accounting Standards (EPSAS)

BesMasters, 2022
exaly  

Aufwände und Bedarfe durch die EPSAS-Rechnungslegung

Innovative Verwaltung, 2016
Helge C. Brixner, Torsten Domroes
openaire   +1 more source