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The IPSAS Approach: A Useful Tool for Accounting Reform in Europe?

  • Bernardino Benito López
  • Isabel Brusca Alijarde
  • Vicente Montesinos Julve
Chapter

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.

Keywords

European Union Balance Sheet International Accounting Standard Accounting Principle International Account Standard Board 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Bernardino Benito López
  • Isabel Brusca Alijarde
  • Vicente Montesinos Julve

There are no affiliations available

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