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Public Money & Management Volume 41, 2021 - Issue 2: Theme: Public sector accounting and fiscal responsibility: learning lessons, current challenges and future opportunities Guest editors: Nives Botica Redmayne and Vesna Vašiček
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Non-theme articles

New development: The first-time adoption of uniform public sector accounting standards—a German case study

Bianca MannUniversity of Rostock, Germany
&
Peter Christoph LorsonUniversity of Rostock, Germany
Pages 176-180 | Published online: 11 Oct 2019

References

  • DRSC. (2013). Deutsche Rechnungslegungs Standards (German Accounting Standards). Schäffer-Poeschl.
  • European Commission, Eurostat. (2018). European public sector accounting standards—conceptual framework—reflection paper for discussion, EPSAS working group 18/07, 25.04.2018. circabc.europa.eu.
  • Gröpl, C. (2014). Auf der Suche nach einer Unionskompetenz zur Einführung von EPSAS in das Haushaltsrecht der Mitgliedstaaten (In search of a European Union competence to introduce EPSAS into the budgetary law of the member states). In H. Rechnungshof (Ed.), Entwicklung der öffentlichen Rechnungslegung in Europa (Development of public sector accounting in Europe). Kommunal- und Schulverlag.
  • Hessian Ministry of Finance. (2015a). Geschäftsbericht (Consolidated Financial Statements). finanzen.hessen.de.
  • Hessian Ministry of Finance. (2015b). Kontierungshandbuch des Landes Hessen (Hessian Consolidation Manual) 8.1. Retrieved from http://www.uni-frankfurt.de.
  • Küting, K., Hayn, S., & Zündorf, H. (1998). § 312 HGB, Rn. 207. In K. Küting, & C.-P. Weber (Eds.), Handbuch der Konzern-Rechnungslegung Bd. II (Group accounting handbook volume II). Schäffer-Poeschl.
  • Moretti, D. (2016). Accrual practices and reform experiences in OECD countries: Results of the 2016 OECD accruals survey. OECD Journal on Budgeting, 16(1), 9–28. doi: 10.1787/budget-16-5jlv2jx2mtzq

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