{"title":"IPSAS conceptual framework and views on selected national frameworks","authors":"Susana Jorge","doi":"10.14195/978-989-26-1861-6_8","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_8","url":null,"abstract":"Na medida em que todas as obras da UC Digitalis se encontram protegidas pelo Código do Direito de Autor e Direitos Conexos e demais legislação aplicável, toda a cópia, parcial ou total, deste documento, nos casos em que é legalmente admitida, deverá conter ou fazer-se acompanhar por este aviso. IPSAS conceptual framework and views on selected national frameworks Autor(es): Jorge, Susana Publicado por: Imprensa da Universidade de Coimbra URL persistente: URI:http://hdl.handle.net/10316.2/47453 DOI: DOI:https://doi.org/10.14195/978-989-26-1861-6_8","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126697113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Budgets and budgetary accounting","authors":"L. Oulasvirta","doi":"10.14195/978-989-26-1861-6_4","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_4","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116412620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS","authors":"Lisa Schmidthuber, D. Hilgers, Hannes Hofbauer","doi":"10.14195/978-989-26-1861-6_6","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_6","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126209534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Overview of IPSAS on public sector specific topics","authors":"Ellen Haustein, P. Lorson","doi":"10.14195/978-989-26-1861-6_10","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_10","url":null,"abstract":"Na medida em que todas as obras da UC Digitalis se encontram protegidas pelo Código do Direito de Autor e Direitos Conexos e demais legislação aplicável, toda a cópia, parcial ou total, deste documento, nos casos em que é legalmente admitida, deverá conter ou fazer-se acompanhar por este aviso. Overview of IPSAS on public sector specific topics Autor(es): Haustein, Ellen; Lorson, Peter C. Publicado por: Imprensa da Universidade de Coimbra URL persistente: URI:http://hdl.handle.net/10316.2/47455 DOI: DOI:https://doi.org/10.14195/978-989-26-1861-6_10","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121207382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Approaches to public sector accounting and reporting in Europe","authors":"Ellen Haustein, P. Lorson","doi":"10.14195/978-989-26-1861-6_1","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_1","url":null,"abstract":"Na medida em que todas as obras da UC Digitalis se encontram protegidas pelo Código do Direito de Autor e Direitos Conexos e demais legislação aplicável, toda a cópia, parcial ou total, deste documento, nos casos em que é legalmente admitida, deverá conter ou fazer-se acompanhar por este aviso. Approaches to public sector accounting and reporting in Europe Autor(es): Haustein, Ellen; Lorson, Peter C. Publicado por: Imprensa da Universidade de Coimbra URL persistente: URI:http://hdl.handle.net/10316.2/47446 DOI: DOI:https://doi.org/10.14195/978-989-26-1861-6_1","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134295456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Theoretical approaches to financial accounting purposes and principles","authors":"L. Oulasvirta","doi":"10.14195/978-989-26-1861-6_5","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_5","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124964830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IPSAS: case study","authors":"Ellen Haustein, P. Lorson","doi":"10.14195/978-989-26-1861-6_11","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_11","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115722748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"History of public sector accounting & alternatives","authors":"A. Wynne","doi":"10.14195/978-989-26-1861-6_2","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_2","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133855002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IPSAS: history - spread - use","authors":"Lisa Schmidthuber, D. Hilgers","doi":"10.14195/978-989-26-1861-6_7","DOIUrl":"https://doi.org/10.14195/978-989-26-1861-6_7","url":null,"abstract":"","PeriodicalId":360697,"journal":{"name":"European public sector accouting","volume":"585 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114609375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}