El nuevo marco normativo de la contabilidad nacional y su incidencia en la reforma de las normas contables públicas europeas
National accounts have a high degree of harmonization in Europe, as a result of the use of the European System of Accounts (ESA) as a single framework; however, in micro-accounting, both budg- etary and financial accounting, twenty eight different public accounting information systems can be found....
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2013
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5255525 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 15, Nº 44, 2013, pags. 113-146 |
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| Summary: |
National accounts have a high degree of harmonization
in Europe, as a result of the use of the European System of Accounts
(ESA) as a single framework; however, in micro-accounting, both budg-
etary and financial accounting, twenty eight different public accounting
information systems can be found. The New European System of Na-
tional and Regional Accounts in the European Union (SEC 2010) was
approved by Regulation (EU) n.o 549/2013 of the European Parliament
and of the Council on May 21, 2013 and it will be applied for the first
time to data transmitted to Eurostat as of September 1, 2014.
This context explains the importance of the interaction between
the application of the micro-accounting standards in Europe, such
as IPSAS or future EPSAS, and macro-accounting rules, which are
based Government Finance Statistcs (GFS / EFP), since both sys-
tems have to coexist. |
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