Course contents and objectives
After performing the course the student understands the basics of public
sector financial and budgetary accounting and their differences
compared to correspondin accounting in enterprises
(for-profit-organisations). Learning objecives include the elementary
features and principles of public sector accounting. The students learn
to know the conceptual Frameworks of public sector accounting. Learning
objectives include, in addition, the following:
- the present regimes of public sector financial and budgetary accounting in Europe,
- the history, framework and content of the International Public Sector Accounting Standards of IFAC,
-
the framework and content of the EPSAS standards (European Public
Sector Accounting Standards) planned by the European Commission and
Eurostat,
- the differences between the IPSAS and EPSAS standards, and
- the content and practices of consolidated book closures in the public sector.
- Opettaja: Lasse Oulasvirta