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Public Money & Management Volume 39, 2019 - Issue 6: Theme: Innovations in public sector financial and management accounting: for
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Debate

Debate: Accommodating the prudence principle in EPSAS design

Helge C. BrixnerManaging Partner of arf GmbH, Nuremberg, Germany
&
Martin KöhlerHead of Sector, Directorate-General for Budget, European Commission, Bruxelles / Brussel, Belgium
Pages 391-392 | Published online: 28 May 2019

References

  • Bürgerschaft der Freien und Hansestadt Hamburg. (2013). Entwurf eines Gesetzes zur strategischen Neuausrichtung des Haushaltswesens der Freien und Hansestadt Hamburg. www.hamburg.de/fb/snh-gesetz/.
  • EC, Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States (www.eur-lex.europa.eu).
  • EC, Annual accounts and reports 2015 (www.ec.europa.eu/budget).
  • Eurostat Task Force EPSAS. (2017). EPSAS Cell on principles related to EPSAS standards: Interim Report, Luxembourg. https://circabc.europa.eu.
  • Gemeindeprüfungsanstalt Nordrhein-Westfalen, Hessischer Rechnungshof, & Überörtliche Prüfung kommunaler Körperschaften. (2015). European Public Sector Accounting Standards: Conceptual Framework–Entwurf. http://gpanrw.de.
  • International Monetary Fund. (2014). Government Finance Statistics Manual 2014. Washington, D.C. https://www.imf.org.
  • IPSASB. (2014). The Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities. www.ifac.org.
  • Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189–196. doi: 10.1080/09540962.2016.1133976
  • Müller-Marqués Berger, T. (2012). IPSAS Explained: a Summary of International Public Sector Accounting Standards. John Wiley & Sons.
  • Van Helden, J., & Reichard, C. (2016). Why cash-based budgeting still prevails in an era of accrual-based reporting in the public sector. Accounting Finance & Governance, 23(1-2), 43–65.

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