Public Sector Accounting and Auditing in Europe The Challenge of Harmonization [Hardcover]

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).List Of Tables List Of Figures Preface Foreword Editors And Contributors 1. Standard Setting In The Public Sector: State Of The Art; Eugenio Caperchione 2. Public Sector Accounting And Auditing In Austria; Iris Rauskala And Iris Saliterer 3. Public Sector Accounting And Auditing In Belgium; Johan Christiaens And Simon Neyt 4. Public Sector Accounting And Auditing In Denmark; Caroline Aggestam Pontoppidan 5. Public Sector Accounting And Auditing In Finland; Lasse Oulasvirta 6. Public Sector Accounting And Auditing In France; Marine Portal 7. Public Sector Accounting And Auditing In Germany; Thomas M?ller-Marqu?s Berger And Jens Heiling 8. Public Sector Accounting And Auditing In Greece; Sandra Cohen 9. Public Sector Accounting And Auditing In Italy; Francesca Manes Rossi 10. Public Sector Accounting And Auditing In The Netherlands; Tjerk Budding And Frans Van Schaik 11. Public Sector Accounting And Auditing In Portugal; Susana Jorge 12. Public Sector Accounting And Auditing In Spain; Isabel Brusca, Vicente Montesinos And Jos? Manuel Vela 13. Public Sector Accounting And Auditing In Sweden; Torbj?rn Tagesson And Giuseppe Grossi 14. Public Sector Accounting And Auditing In Switzerland; Sandro Fuchs, Andreas Bergmann, Iris Rauskala And Anna Schmitt 15. Public Sector Accounting And Auditing In The United Kingdom; Rowan Jones And Josette Caruana 16. Comparing Accounting Systems In Europe; Isabel Brusca, Eugenio Caperchione, Sandra Cohen And Francesca Manes Rossi

The book contains a systematic study of budgeting, accounting, financial reporting and auditing for three levels of government across Europe: central, regional and local. &ló[