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Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects

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  • Calmel Marie-Pierre

    (Conseil de normalisation des comptes publics, 5 place des vins de France, Paris 75012, France)

Abstract

The European Commission initiated a project to introduce accrual accounting in European countries that meets the objective of improving the reliability, transparency and comparability of public accounts.

Suggested Citation

  • Calmel Marie-Pierre, 2014. "Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-22, December.
    • Handle: RePEc:bpj:aelcon:v:4:y:2014:i:3:p:22:n:6
    DOI: 10.1515/ael-2014-0018
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