European Public Sector Accounting Standards
The European Public Sector Accounting Standards (EPSAS) in the future, the European-wide are accounting standards of public entities (in particular local authorities ) are defined.
history
The starting point for previous developments in the area of EPSAS was the EU Directive 2011/85 / EU of November 8, 2011. In it, the EU Commission was asked to assess the question of whether the international accounting principles for the public sector, the so-called International Public Sector Accounting Standards (IPSAS), are suitable for the member states.
As part of a public consultation on the suitability of international accounting standards for the public sector, the EU Commission published an accompanying document from Eurostat on February 15, 2012 . This sets out the background against which the public consultation on the assessment of the suitability of the IPSAS in the EU Member States is being carried out.
In its report of March 6, 2013, the EU Commission came to the conclusion that the IPSAS in its current form cannot be easily introduced in the EU member states, but that it is undisputedly a frame of reference for possible harmonized public sector accounting could represent in the EU.
In the course of a further public consultation by the EU Commission, a second consultation paper was published by Eurostat on November 25, 2013, in which initial considerations on administrative principles and structures of future EPSAS are put up for discussion. The following is the EPSAS administrative structure as it is to be set up with the EPSAS Framework Regulation:
Web links
Individual evidence
- ↑ Directive 2011/85 / EU (PDF)
- ↑ http://epp.eurostat.ec.europa.eu/portal/page/portal/public_consultations/documents/IPSAS_stakeholders_consultation_paper_de.pdf ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ http://epp.eurostat.ec.europa.eu/portal/page/portal/public_consultations/documents/EPSAS_consultation_paper_DE.pdf ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
