Abstract
Present characteristics of governmental accounting in Europe must be analysed against the background of the evolution that has been taking place in worldwide accounting harmonisation in recent years. To this end, special reference must be made to IFAC Public Sector Committee (PSC) work; various studies, guidelines and accounting standards have already been published, while other projects are still under way. The impact of of this work on international governmental accounting will no doubt be decisive. Other institutions are also working on governmental accounting, as is the case of INTOSAI, although their pronouncements have had a very limited influence.
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López, B.B., Alijarde, I.B., Julve, V.M. (2002). The IPSAS Approach: A Useful Tool for Accounting Reform in Europe?. In: Montesinos, V., Vela, J.M. (eds) Innovations in Governmental Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5504-6_7
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DOI: https://doi.org/10.1007/978-1-4757-5504-6_7
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