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

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.