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The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives

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  • Manea Marinela – Daniela

    (“Valahia” University Târgovi?te, Faculty of Economic Science)

Abstract

In the current sensitive context of the economic crisis, the European Union wishes to adopt a harmonized accounting and reporting frame integrated at a European level – European Public Sector Accounting Standards (EPSAS). The main objective of implementing EPSAS at EU’s level is to reduce the complexity of the methods and procedures used for transforming accounting information on a quasi-harmonized base, minimizing, at the same time, the risks concerning the reliability of the data notified by the member states and published by Eurostat. In the following we will assess the necessity and the implementation possibilities of these standards within the community space.

Suggested Citation

  • Manea Marinela – Daniela, 2014. "The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 652-657, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:652-657
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    More about this item

    Keywords

    European accounting standards; accrual accounting; public sector; governance;
    All these keywords.

    JEL classification:

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

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