European Public Sector Accounting
Online Course | Economics | Project DiEPSAm. To obtain the password please contact Dr. Haustein at: ellen.haustein@uni-rostock.de
Reiter
Overview
Lecturers
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
Organisations involved
Module contents
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 |
Exemplary module descriptions
Exemplary module description for Bachelor classes
Exemplary module description for Bachelor classes
