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The Eurozone Crisis and IPSAS - Speaker: Prof. Rowan Jones (University of Birmingham)

Mercoledì 24/4/2013 ore 14.00 - AULA 2

Because of the crisis in the Eurozone, the European Commission is proposing to force the governments of the member states of the EU, in their government accounting, not only to adopt accrual accounting but to adopt the particular form of accrual accounting inherent in International Public Sector Accounting Standards (IPSAS). The history of accrual-based reform in government includes other examples in which fiscal crisis begat accrual accounting. It is not obvious, for example, that the accrual accounting reforms of US governments (which were introduced in the 1990s) have helped to ameliorate, let alone prevent, the current fiscal crises in US governments. In judging the current proposed reform in Europe it is important to understand the nature of IPSAS, as well as the typical budgeting and accounting systems of national governments. Of equal importance, it is necessary to understand the nature of national accounting, and its relationship with government accounting. My prognosis for this form of standardisation of government accounting in Europe is not good.

ALLEGATO (Formato .pdf) : Presentazione

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