European System Of Accounts
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European System Of Accounts
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Author : Eurostat
language : en
Publisher:
Release Date : 2013
European System Of Accounts written by Eurostat and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with European Union countries categories.
"The European System of Accounts (hereinafter referred to as 'the ESA 2010' or 'the ESA') is an internationally compatible accounting framework for a systematic and detailed description of a total economy (that is, a region, country or group of countries), its components and its relations with other total economies."-- EU Bookshop.
A Dictionary Of Accounting
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Author : Jonathan Law
language : en
Publisher: Oxford University Press, USA
Release Date : 2010-04-29
A Dictionary Of Accounting written by Jonathan Law and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-29 with Business & Economics categories.
This authoritative A-Z covers over 3,700 clear and concise entries on all aspects of accounting, from financial accounting and direct taxation to auditing and corporate finance. It includes feature entries on key areas (e.g. bankruptcy law and the FTSE share indexes), as well as recommended web links for many entries.
Public Finance And National Accounts In The European Context
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Author : Joaquim Miranda Sarmento
language : en
Publisher: Springer
Release Date : 2019-01-31
Public Finance And National Accounts In The European Context written by Joaquim Miranda Sarmento and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-31 with Business & Economics categories.
This book offers an essential guide to Public Finance and National Accounts in the context of the European Union. Since the creation of the Eurozone, fiscal policy has been at the heart of economic (but also political/media) discussions in the EU. From the Stability and Growth Pact (1997) to the more recent Fiscal Treaty, EU and Eurozone, countries have been subject to various fiscal rules. The importance of these rules, and of the subsequent procedures that every Eurozone country has to adhere to, is unquestionable. The book provides the reader with an in-depth understanding of the complex EU rules concerning fiscal policy, breaking down the corresponding legal texts into simple and accessible language. It has a broad interdisciplinary appeal, and scholars and practitioners whose work involves these areas will find it of particular interest.
European System Of Accounts
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Author : Statistical Office of the European Communities
language : de
Publisher:
Release Date : 2014
European System Of Accounts written by Statistical Office of the European Communities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The New European Budgetary Order
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Author : Robin Degron
language : en
Publisher: Bruylant
Release Date : 2018-09-28
The New European Budgetary Order written by Robin Degron and has been published by Bruylant this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-28 with Business & Economics categories.
The Sovereign debt crisis pushed the EU to take a new step to the common financial rules. After some years of ‘soft budgetary carefreeness’, the European Budgetary Treaty boosted the movement of budgetary convergence in the EU. The ‘Six Pack’ and the ‘Two Pack’ consolidated the effectiveness of a new European budgetary order founded by the Maastricht Treaty and the Stability and Growth Pact. Even if mechanisms adopted by the Member States are formally different in law, conditions of European budgetary orthodoxy have been definitively hardened. This new rigor has a great impact on all the public administrations, as defined by the European Accounts System and Eurostat. The EU is a key-player of the budgetary game. This great power makes the EU accountable to the general economic situation within Europe and amongst all Member States. Budgetary regulation must be conciliated with preservation of some investment means to develop potential growth on the continent. ‘Giant in law’, the EU has to be responsible from an economic point of view. The problem is that, from a budgetary standpoint, the EU remains a ‘dwarf’. The European general budget is about 1% of the EU gross national income. The budgetary power of the EU is less than one twentieth of the USA federal financial power. Balance between ‘budgetary dwarf ’ and ‘giant in law’ is characteristic of ‘adolescence’ of the EU finances. Natural consequence of this situation, the EU capacities for redistributing and stabilization are still relatively limited. To overtake this powerlessness, the EU has used no budgetary tools by appealing to the European Investment Bank and the European Investment Fund. However, the ability of the EU to support public investment is not sufficient today to promote an authentic economic relaunching policy and to support the global competition, especially with the USA and China. With a ‘powerful brake’ and a ‘poor accelerator’, the risk is the European public investments continue to stand by. This is the investment paradox of the European budgetary order. Will the next negotiation on the multiyear financial framework post 2020 be able to change the point ? It is not sure, especially in the Brexit context. Negotiating an European financial agenda is always long and difficult. But, the exit of the United Kingdom could makes the game more disputed than ever. A thing is clear : beyond the technical and financial sizes of the new roadmap proposals established by the Commission, the democratic control of the European Parliament is still limited. The EU budgetary framework and timetable are too inert, not enough reactive, far from European citizens actually. In the historical moments we live, it is certainly a strategic mistake to not involve much more citizens and their representatives in the crucial negotiation on the long-term finances of the EU. This is the technocratic risk of the new European budgetary order.
European Public Sector Accounting
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Author : Peter Lorson
language : en
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
Release Date : 2023
European Public Sector Accounting written by Peter Lorson and has been published by Imprensa da Universidade de Coimbra / Coimbra University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with Business & Economics categories.
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
Ipsas Explained
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Author : Thomas Müller-Marqués Berger
language : en
Publisher: John Wiley & Sons
Release Date : 2018-02-22
Ipsas Explained written by Thomas Müller-Marqués Berger and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-22 with Business & Economics categories.
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
System Of National Accounts 1993
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1993-03-15
System Of National Accounts 1993 written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-03-15 with Business & Economics categories.
The 1993 SNA represents a major advance in national accounting. While updating and clarifying the 1968 SNA, the 1993 SNA provides the basis for improving compilation of national accounts statistics, promoting integration of economic and related statistics, and enhancing analysis of economic developments. The 1993 SNA deals more clearly with relationships between economic flows (such as production, income, savings, accumulation, and financing) and links between these flows and stocks. At the same time the 1993 SNA reflects the many significant developments that have taken place in financial markets and completes the integration of balance sheets into the system. The 1993 SNA also suggests how satellite accounts (e.g. environmental accounts) and alternative classifications (e.g., through social accounting matrices) an be used to augment the central framework of the system.
Dictionary Of Eu Terminology Croatian English
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Author : Péter Tófalvi
language : en
Publisher: Péter Tófalvi
Release Date : 2025-07-01
Dictionary Of Eu Terminology Croatian English written by Péter Tófalvi and has been published by Péter Tófalvi this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-01 with Foreign Language Study categories.
Ovaj rječnik na pregledan način čini lako dostupnim materijal koji je objavila prevoditeljska služba EU-a („IATE Download, Europska unija, 2025.“). Datoteku .mobi može se postaviti i kao pozadinski rječnik na Amazon Kindle e-čitačima. Čitatelji će u sadržaju primijetiti neka neuobičajena obilježja. Naime — budući da je riječ o elektroničkom izdanju — nisam se držao tradicionalnog formata tiskanih rječnika. Često se događa da natuknica (točnije „oznaka-izraz“) nije jedna riječ nego izraz ili čak cijela rečenica, uključujući sinonime ili ulomke rečenica sličnog značenja, ali drukčije oblikovane. To ne utječe na računalno pretraživanje. Za složene izraze preporučuje se pretražiti i njihove pojedinačne sastavnice kako bi se otkrilo što više povezanih značenja. Baza podataka IATE Europske unije sadrži određene unose čiji prijevodi nisu dostupni na svim jezicima. Stoga se može dogoditi da u mome rječniku izvorna natuknica nema odgovarajući prijevod na ciljnome jeziku. Takve sam unose mogao izostaviti, ali odlučio sam ih zadržati jer se „uklapaju“ i sami po sebi mogu imati informativnu vrijednost. Izrada rječnika nikada nije uistinu dovršena te su pogreške moguće, pa molim za razumijevanje.