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report text/x-nemerle Report on the proposed implementation of harmonised European Public Sector Accounting Standards (EPSAS) in the Member States of the European Union
The European Commission plans to introduce a set of harmonised and binding European Public Sector Accounting Standards (EPSAS) based on accrual accounting. Supplementary to the status report on the relevant facts and figures developed by the Federal Ministry of Finance (Budget Committee Paper 18/0027), the German Supreme Audit Institution (Bundesrechnungshof) advises the Budget Committee on the matter. In the present report, the Bundesrechnungshof discusses unresolved issues, chances and risks associated with the proposed EPSAS implementation.
Located in Audit reports / / Advisory Reports / Sammlung
© 2019 Bundesrechnungshof