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Internationale Rechnungslegungsgrundsätze für den öffentlichen Sektor

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  • Axel Haller
  • Daniel Blab

Abstract

In course of the increasing adoption of accrual accounting in the public sector the International Financial Reporting Standards (IFRS) are applied as a reference system. This article analysis the appropriateness of the underlying concepts and principles of the IFRS expressed in the so-called framework to meet the needs and expectations of the public sector and provides ideas for the current discussion concerning the development of a framework for the International Public Sector Accounting Standards (IPSAS). Broad rules are needed to reflect the heterogeneity of the public sector, e.g. the definition of the reporting entity or the scope concerning the users of financial statements and their information needs. Accountability should become a major objective. Copyright Springer-Verlag 2009

Suggested Citation

  • Axel Haller & Daniel Blab, 2009. "Internationale Rechnungslegungsgrundsätze für den öffentlichen Sektor," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(4), pages 441-465, January.
    • Handle: RePEc:spr:metrik:v:19:y:2009:i:4:p:441-465
    DOI: 10.1007/s00187-008-0067-y
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    References listed on IDEAS

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    1. Kerstin Kiefer & Philipp Schorn, 2007. "Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz," SFB 649 Discussion Papers SFB649DP2007-056, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
    2. Camfferman, Kees & Zeff, Stephen A., 2007. "Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000," OUP Catalogue, Oxford University Press, number 9780199296293.
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