Yuri, Biondi; Michela, Soverchia - In: Accounting, Economics, and Law 4 (2014) 3, pp. 36-36
In the last decade, the European Union (EU) has reformed its accounting system, issuing its own conceptual framework and 18 accounting standards that draw upon the International Public Sector Accounting Standards (IPSAS) issued by the IPSAS Board. The aim of this article is to analyse this...