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Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS

Listed author(s):
  • Stein, Bärbel
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    Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten Steuerung. Das neue kommunale Haushalts- und Rechnungswesen soll hierfür die erforderlichen Informationen liefern. Fast völlig außer Acht gelassen wird beim Überganz zum ressourcenorientierten Rechnungswesen jedoch der internationale Kontext. Bezüglich der internationalen Standardisierung des öffentlichen Rechnungswesens hat das Public Sector Committee der International Federation of Accountants (IFAC-PSC) 1996 begonnen, für die weltweite Anwendung vorgesehene Rechnungslegungsstandards zu entwickeln. Im Folgenden wird auf diese Rechnungslegungsstandards im Kontext zum Neuen Kommunalen Rechnungswesen eingegangen.

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    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series Weidener Diskussionspapiere with number 6.

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    Date of creation: 2008
    Handle: RePEc:zbw:hawdps:6
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