Harmonisierung der öffentlichen Rechnungslegung in der EU - Eignen sich IPSAS als Ausgangsbasis für die Gestaltung von europäischen Standards (EPSAS)?

Translated title of the contribution: Harmonisation of public sector accounting in the EU - Are IPSAS suitable as a basis for the development of European standards (EPSAS)?

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Abstract

The European Commission aims to harmonise public sector accounting in the EU on the basis of international standards. According to the Commission, the IPSAS standards represent an indisputable reference for development of so-called European Public Sector Accounting Standards (EPSAS). Even though first consultations and studies have shown that IPSAS cannot be implemented without alterations, the idea of a purpose-driven accounting concept has not yet been addressed on EU level. Against this background, the article on hand stresses the importance of developing an EPSAS framework that serves as a basis (1) for the assessment of alterations and deviations from IPSAS, and (2) for the development of future EPSAS. The article further argues that due to the purposes of public sector accounting, an EPSAS-framework should predominately be build on the principles of reliability and conservatism.

Translated title of the contributionHarmonisation of public sector accounting in the EU - Are IPSAS suitable as a basis for the development of European standards (EPSAS)?
Original languageGerman
Pages (from-to)620-642
Number of pages24
JournalBFuP: Betriebswirtschaftliche Forschung und Praxis
Volume67
Issue number6
Publication statusPublished - 2015
Externally publishedYes

Keywords

  • Harmonisation
  • Public Sector Accounting
  • Germany
  • EPSAS
  • IPSAS

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