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Global Encyclopedia of Public Administration, Public Policy, and Governance pp 1–9Cite as

European Harmonization and EPSAS

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Synonyms

European Public Sector Accounting Standards (EPSASs); International Public Sector Accounting Standards (IPSASs); Public sector accounting

In its report “Towards implementing harmonised public sector accounting standards in Member States, The suitability of IPSAS for the Member States” from 2013 the European Commission derives the necessity to harmonize public sector accounting in Europe. This is mainly due to the fact that there is a great heterogeneity of public sector accounting practices in Europe. The European Commission (EC) strives to set uniform and binding financial reporting and accounting standards. In view of the EC, the starting point for the preparation of European Public Sector Accounting Standards (EPSASs) should be the International Public Sector Accounting Standards (IPSASs). However, it is clear that these standards need to be modified and adapted to the specific needs and circumstances in Europe. The following article’s aim is to give an overview on the...

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References

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Authors and Affiliations

  1. Ernst & Young, Stuttgart, Germany

    Thomas Müller-Marqués Berger

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  1. Thomas Müller-Marqués Berger
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Correspondence to Thomas Müller-Marqués Berger .

Editor information

Editors and Affiliations

  1. Florida Atlantic University, Boca Raton, Florida, USA

    Ali Farazmand

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© 2016 Springer International Publishing Switzerland

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Müller-Marqués Berger, T. (2016). European Harmonization and EPSAS. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2279-1

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  • DOI: https://doi.org/10.1007/978-3-319-31816-5_2279-1

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  • Publisher Name: Springer, Cham

  • Online ISBN: 978-3-319-31816-5

  • eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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