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Åuropean system of harmonized accounting standards for the public sector

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  • Daniela Feschian

Abstract

The author discusses the problems due to failures in applying or applying unsystematically the current accrual principle in public sector accounting. A special attention is paid to the strong dependence of the statistical information at European level on the quality of the accounting information basis for public finances. The objective necessity is presented of setting up a system, of harmonized European accounting standards for the public sector, based on the current accrual principle. The application of the International Accounting Standards in the EU public sector is analyzed. The problems encountered in the standardization of the accounting system in the public sector are discussed both in national and in global aspect.

Suggested Citation

  • Daniela Feschian, 2013. "Åuropean system of harmonized accounting standards for the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 106-116.
    • Handle: RePEc:bas:econth:y:2013:i:4:p:106-116
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    References listed on IDEAS

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    1. Daniela Feschiyan, 2013. "A System of Indicators for Financial Analysis of the Municipal Real Property," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(4), pages 402-414, August.
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    1. Daniela Feschiyan, 2013. "The Process of Harmonization of Public Sector Accounting in the EU," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 62-72, December.

    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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