European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature

The present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments and public sector organizations, namely the...

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Autors principals:	Ioana Gemenel, Teodora Maties (Cucerzan)
Format:	Artigo
Idioma:	Inglês
Publicat:	Ovidius University Press 2026-02-01
Col·lecció:	Ovidius University Annals: Economic Sciences Series
Matèries:	epsas ipsas public sector accounting reform accrual accounting
Accés en línia:	https://stec.univ-ovidius.ro/html/anale/ENG/2025i2/Sections/Section%205/5.pdf
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