Article(electronic)January 1, 2014

EPSAS and the Unification of Public Sector Accounting Across Europe

In: Accounting, Economics, and Law: AEL ; a convivium, Volume 4, Issue 3

Mussari, Riccardo

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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" (

Publisher

Walter de Gruyter GmbH

ISSN: 2152-2820

DOI

10.1515/ael-2014-0019

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