EPSAS and the Unification of Public Sector Accounting Across Europe

In: Accounting, Economics, and Law: AEL ; a convivium, Band 4, Heft 3

Abstract

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" (