International Teaching | PUBLIC SECTOR ACCOUNTING
International Teaching PUBLIC SECTOR ACCOUNTING
Back
Lessons Timetable
cod. 0212700166
PUBLIC SECTOR ACCOUNTING
| 0212700166 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2023/2024 |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 30 | LESSONS |
| Objectives | |
|---|---|
| THIS COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF PUBLIC-SECTOR ACCOUNTING TOOLS AND REGULATIONS. TO THIS END, KNOWLEDGE OF THE DIFFERENT ACCOUNTING SYSTEMS AND THEORETICAL FRAMEWORKS WILL BE DISCUSSED. STUDENTS WILL HAVE THE ABILITY TO DISCUSS PUBLIC-SECTOR ACCOUNTING TOOLS ABOUT THEIR CHARACTERISTICS AND THE INFORMATION THEY PROVIDE, AS WELL AS THE ABILITY TO ASSESS THEIR CONTRIBUTION TOWARDS INTERNATIONAL HARMONISATION. |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF ACCOUNTING |
| Contents | |
|---|---|
| PART I (15 H.): APPROACHES TO PUBLIC SECTOR ACCOUNTING AND REPORTING IN EUROPE. HISTORY OF PUBLIC SECTOR ACCOUNTING & ALTERNATIVES. DIFFERENCES BETWEEN PRIVATE AND PUBLIC SECTOR ACCOUNTING. BUDGETS AND BUDGETARY ACCOUNTING. THEORETICAL APPROACHES TO FINANCIAL ACCOUNTING PURPOSES AND PRINCIPLES. PART II (15 H.): DIFFERENT PERSPECTIVES IN PUBLIC SECTOR ACCOUNTING HARMONISATION: IFRS, GFS AND IPSAS. IPSAS: HISTORY – SPREAD – USE. IPSAS CONCEPTUAL FRAMEWORK AND VIEWS ON SELECTED NATIONAL FRAMEWORKS. REPORTING COMPONENTS AND RELIABILITY ISSUES. OVERVIEW OF IPSAS ON PUBLIC SECTOR SPECIFIC TOPICS. IPSAS: CASE STUDY. PUBLIC SECTOR ACCOUNTING FUTURE CHALLENGES: EPSAS OUTLOOK. |
| Teaching Methods | |
|---|---|
| THE COURSE LASTS 30 HOURS (10 ECTS) AND IS ESSENTIALLY BASED ON LECTURES AND DISCUSSIONS OF CASE STUDIES. THE MAIN TOPICS ARE AS FOLLOWS: -PUBLIC-SECTOR ACCOUNTING SYSTEMS. PRIVATE VS PUBLIC SECTOR ACCOUNTING (6 HOURS) -BUDGETS AND BUDGETARY ACCOUNTING (4 HOURS) -THEORETICAL FRAMEWORKS AND ACCOUNTING STANDARDS (6 HOURS) -OVERVIEW OF PUBLIC-SECTOR SPECIFIC TOPICS (6 HOURS) -CONSOLIDATED FINANCIAL STATEMENTS (6 HOURS) -EUROPEAN PUBLIC SECTOR ACCOUNTING STANDARDS (2 HOURS). ATTENDING THE COURSE IS MANDATORY. |
| Verification of learning | |
|---|---|
| THE ACHIEVEMENT OF THE COURSE’S OBJECTIVE IS CERTIFIED THROUGH AN ORAL TEST. THE FINAL GRADE IS EXPRESSED IN 30/30. THE EXAMS WILL TAKE PLACE FOLLOWING THE CALENDAR DEFINED AT THE BEGINNING OF THE ACADEMIC YEAR. THE MINIMUM GRADE IS 18/30. THE EXAM CONSISTS OF A DISCUSSION OF BOTH THEORETICAL CONCEPTS AND CASE STUDIES TO ASCERTAIN THE KNOWLEDGE AND UNDERSTANDING ABILITIES ACQUIRED, AS WELL AS THE USE OF TECHNICAL LANGUAGE AND THE ABILITY TO ORGANISE CONCEPTS. LAUDE WILL BE RECOGNISED WHEN STUDENTS DEMONSTRATE A CONVINCING ABILITY TO DISCUSS CRITICALLY DIFFERENT TOPICS, ALSO ESTABLISHING CONNECTIONS AMONG THEM. |
| Texts | |
|---|---|
| LORSON, P.C., JORGE, S., HAUSTEIN, E. (2019), EUROPEAN PUBLIC SECTOR ACCOUNTING, COIMBRA UNIVERSITY PRESS (EXCEPT CHAPTERS 2, 12 AND 13) |
| More Information | |
|---|---|
| SLIDES, ARTICLES AND CASE STUDIES ARE MADE AVAILABLE ON THE WEBSITE. |
BETA VERSION Data source ESSE3
