Economics, Econometrics and Finance
7 years ago

European public sector accounting standards reform faces resistance and challenges.

Accounting Economics and Law - A Convivium
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives
Yuri Biondi

Paper Summary

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Europe is working on harmonizing public sector accounting standards. The European Commission wants to align them with international private sector standards. However, Member States have raised concerns and resistance. The paper discusses issues like governance, cash vs. accrual accounting, handling government debts, and net assets.