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Fact sheet on IPSAS and EPSAS

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28 May 2021

The German Institute of Auditors (Institut der Wirtschaftsprüfer, IDW) has prepared a fact sheet analysing the current state of harmonisation of European accounting in the public sector.

The paper IPSAS as a reference framework for EPSAS? describes the path towards common accounting principles and discusses the pros and cons of International Public Sector Accounting Standards (IPSAS) as a basis for European Public Sector Accounting Standards (EPSAS). The paper summarises the current state of the discussion, shows the development status in the individual countries and provides a forecast for 2025.

Please click to access the paper on the IDW website.

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