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Übernahme der internationalen Standards des öffentlichen Rechnungswesens (IPSAS)

Übernahme der internationalen Standards des öffentlichen Rechnungswesens (IPSAS)

Carla Rodrigues / Teresa Alves

43,82 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Teoría general del derecho
ISBN:
9786208266127
43,82 €
IVA incluido
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Die Europäische Union (EU) hat die Initiative der International Federation of Accountants (Internationale Vereinigung der Wirtschaftsprüfer) zur weltweiten Harmonisierung des öffentlichen Rechnungswesens durch die Herausgabe von Rechnungslegungs- und Finanzberichterstattungsstandards durch das International Public Sector Accounting Standards Board unterstützt. Zu diesem Zweck hat sie Leitlinien für die Mitgliedstaaten zur Anpassung des öffentlichen Rechnungswesens an die internationalen Rechnungslegungsstandards für den öffentlichen Sektor herausgegeben. In Portugal stellt die vollständige Umsetzung der neuen Standards nach wie vor eine große Herausforderung für die öffentliche Verwaltung dar.

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