Epsas Book by Michael Oettinger UAE-Bookswagon
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Epsas

Epsas


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International Edition


About the Book

Die europäische Union plant die Einführung europaweit gültiger Rechnungslegungsstandards für den öffentlichen Sektor, also verbindliche Vorgaben wie die ca. 17.500 Kommunen, Landes- und Bundesbehörden in Deutschland zukünftig ihre Finanzen darstellen sollen. Es handelt sich dabei zum jetzigen Zeitpunkt noch nicht um eine Verordnung oder ein Gesetz, sondern vielmehr um eine Absichtserklärung, die aber bis voraussichtlich 2020 einen für ganz Europa verbindlichen Charakter haben soll. Warum also zum jetzigen Zeitpunkt ein Buch zum Thema EPSAS? Die EPSAS - also die ausformulierten Standards an die Rechnungslegung - liegen noch gar nicht vor, geschweige denn eine rechtsverbindliche EU-Verordnung bzw. ein nationales Gesetz. Wer die Entscheidungswege, die Dauer von Projekten und die Grundsätzlichkeit der notwendigen Veränderungen kennt - insbesondere für Organisationen, die derzeit noch über ein kamerales Rechnungswesen verfügen - wird aber zustimmen, dass es nicht zu früh ist, sich im Jahr 2015 zumindest mit dem Thema EPSAS auseinanderzusetzen, auch wenn eine verbindliche Umsetzung erst für die Jahre 2020 oder 2021 im Raume steht. Das Buch richtet sich vor allem an Praktiker, also an die Mitarbeiter und Verantwortungsträger der Finanzabteilung in öffentlichen Organisationen. Es soll den aktuellen Stand der Diskussion darlegen und - soweit das zum jetzigen Zeitpunkt möglich ist - konkrete Handlungsempfehlungen geben. Es umfasst auch einen Leitfaden für die Einführung einer EPSAS-konformen Rechnungslegung.
About the Author: Michael Oettinger ist Senior Account Manager Public Sector beim ERP Hersteller UNIT4 in München. Zuvor war er im Account Management für öffentliche Kunden bei verschiedenen Softwareherstellern und als Berater bei PwC und IBM tätig. Er hat Betriebswirtschaft in Augsburg und Oviedo studiert.


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Product Details
  • ISBN-13: 9783732345458
  • Publisher: Tredition Gmbh
  • Publisher Imprint: Tredition Gmbh
  • Height: 244 mm
  • No of Pages: 198
  • Series Title: German
  • Weight: 566 gr
  • ISBN-10: 3732345459
  • Publisher Date: 29 Jun 2015
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Width: 170 mm


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