Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions

Accounting Forum - Tập 40 - Trang 205-219 - 2016
Yuri Biondi1
1ESCP Europe (Labex ReFi), 79, avenue de la République, 75011 Paris, France

Tài liệu tham khảo

10.1016/j.cpa.2012.10.006 Y.BiondiThe firm as an entity: Management, organization, accounting2005Università degli Studi di Brescia Working Paper No. 46http://ssrn.com/abstract=774764 Biondi Y., 2008, Revue de la régulation, 3 10.1080/01900692.2012.661186 10.1515/ael-2013-0045 Biondi Y., 2013, Seattle University Law Review, 36, 391 10.1515/ael-2016-0004 10.1080/17449480.2016.1142096 10.2308/acch-50048 10.2139/ssrn.2606547 10.1515/ael-2013-0063 M.BlochEsquisse d’une histoire monétaire de l’Europe, Cahiers des Annales, n° 91954Armand ColinParis Burchell S., 1980, Accounting, Organizations and Society, 14, 1 10.1002/9781118295496 10.1016/j.accfor.2012.01.004 European CommissionCommunication de la Commission au Parlement européen et au Conseil « Vers une gestion solide de la qualité pour les statistiques européennes »2011COM(2011) 211, le 15 avril 2011, Bruxelles European CommissionER Accounting Rule No 17: Revenue from non-exchange transactions (taxes and transfers), October 20112011 European CommissionOverview and comparison of public accounting and auditing practices in the 27 EU Member States. Survey prepared by Ernst&Young for Eurostat, Final Report, 19 December 20122012http://epp.eurostat.ec.europa.eu/portal/page/portal/government_finance_statistics/government_accounting European CommissionVers l’application de normes comptables harmonisées pour le secteur public dans les États membres. L’adéquation des IPSAS pour les États membres2013Rapport de la Commission au Conseil et au Parlement européen, SWD(2013) 57, COM(2013) 114, 6 Mars 2013, Brussels. http://epp.eurostat.ec.europa.eu/portal/page/portal/government_finance_statistics/government_accounting European Council, 1993, OJ L, 332, 7 European UnionConsolidated treaties. Charter of fundamental rights2012Luxembourg: November 2012. http://www.consilium.europa.eu/documents/treaty-of-lisbon?lang=en EurostatESA95 manual on government deficit and debt2002European Commission30 April 2002, Luxembourg EurostatPublic consultation – Assessment of the suitability of the International Public Sector Accounting Standards for the Member States. Summary of Responses2012European Commission, Directorate D Government Finance Statistics (GFS), Unit D-4: GFS quality management and government accounting, 18 décembre 2012Luxembourg FASB – Financial Accounting Standards BoardStatement of Financial Accounting Standards No. 87, Employers’ Accounting for Pensions, December 1985, Norwalk (Connecticut, USA)1985 10.1108/EUM0000000005518 10.1016/0361-3682(93)E0001-W 10.1016/0361-3682(87)90038-9 Hopwood A., 1989, Accounting, Auditing and Accountability Journal, 3, 7 10.1108/09513579310042542 International Monetary FundPublic sector debt statistics. Guide for compilers and users2011Washington, DC. http://www.tffs.org/PSDStoc.htm IPSASB – International Public Sector Accounting Standards BoardConceptual framework for general purpose financial reporting by public sector entities2010, DecemberConceptual Framework Exposure Draft N. 1 IPSASB – International Public Sector Accounting Standards BoardInternational Public Sector Accounting Standard No. 29, « Financial Instruments: Recognition and Measurement »2010, JanuaryIFAC A.KahnS.MayesTransition to accrual accounting, authorized for distribution by Carlo Cottarelli, Technical Notes and Manuals2009, SeptemberFiscal Affairs Department, International Monetary Fund 10.2202/2152-2820.1038 10.1016/j.aos.2005.03.001 Oulasvirta L., 2008, LTA – The Finnish Journal of Business Economics, 2, 223 10.1016/j.cpa.2012.12.001 F.PerrouxLes comptes de la Nation. Apparences et réalités dans notre comptabilité nationale, Paris1949Presses universitaires de France J.PitzerJ.P.DupuisThe general government and public sectors2006Paper presented at the fifth meeting of the Task Force on Harmonization of Public Sector Accounting (TFHPSA), Chaired by the International Monetary Fund, Hosted by the OECD, Paris, France – March 8–10, 2006http://www.imf.org/external/np/sta/tfhpsa/2006/03/pdf/govern.pdf 10.1016/0361-3682(95)00004-6 10.1515/ael-2016-0012 10.1016/j.aos.2009.01.001 10.1016/S0361-3682(02)00033-8 10.1016/S0361-3682(01)00061-7