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Articles

A comparison of debt measures in fiscal statistics and public sector financial statements

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Anne M. Garvey, Juan Manuel Pérez-Salamero González, Manuel Ventura-Marco & Carlos Vidal-Meliá. (2023) Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet. Public Money & Management 43:8, pages 783-792.
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Frans D. J. van Schaik. (2023) Reconciliation of budgeting and accounting. Public Money & Management 43:5, pages 473-482.
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Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 0:0, pages 1-10.
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Elaine Stewart & Ciaran Connolly. (2022) UK public sector fiscal reporting: clear and contradictory. Accounting Forum 0:0, pages 1-25.
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Claudio Columbano, Lucia Biondi & Enrico Bracci. (2022) Selective application of the accrual principle in the construction of government finance statistics: EU evidence. Public Money & Management 42:7, pages 511-520.
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Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus. (2019) The Development of EPSAS: Contributions from the Literature. Accounting in Europe 16:2, pages 146-176.
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