European Public Sector Accounting

Online Course | Economics | Project DiEPSAm: www.diepsam.uni-rostock.de/

Reiter

Welcome to the Onlinecourse: "European Public Sector Accounting"

Prof. Dr. Peter Christoph Lorson – University of Rostock
Dr. Ellen Haustein – University of Rostock
Prof. Dr. Dennis Hilgers – JKU Linz
MSc MSSc Lisa Schmidthuber – JKU Linz
Prof. Susana Jorge – University of Coimbra
Prof. Lasse Oulasvirta – University of Tampere
Assoc. Prof. Andy Wynne – University of Leicester

Topic Public Sector Accounting (PSA)

No.

Lecture Title

Motivation

1

Approaches to public sector accounting and reporting in Europe

Accounting theory

2

History of public sector accounting and alternatives

3

Differences between private and public sector accounting

Accounting theory

4

Budgets and budgetary accounting in the public sector

5

Accounting principles and alternative frameworks in the public sector

Harmonisation challenges

6

Different perspectives in PSA harmonization: IFRSs, GFSs and IPSASs

IPSAS

7

IPSAS: History, spread and use

8

IPSAS CF and views on selected national frameworks

9

Reporting components and reliability issues

10

Overview of IPSAS on public sector specific topics

11

IPSAS: Case study

Consolidated accounts

12

Consolidated financial statements

13

Consolidation methods

Harmonisation perspectives

14

PSA future challenges: EPSAS Outlook