Open Debate on Accounting Regulation and the Public Good

Abstract This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting Regulation and the Public Good’ at the international workshop on ‘Which Accounting Regulation for Europe’s Economy and Society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.

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Open Debate on Accounting for the European Public Sector

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0025 ◽

2017 ◽

Vol 7 (2) ◽

pp. 161-163

Author(s):

Imke Graeff

Keyword(s):

Public Sector ◽

International Workshop ◽

Accounting Standards ◽

European Parliament ◽

Accounting Regulation ◽

European Public ◽

Public Sector Accounting ◽

Open Debate

Abstract This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting for the European Public Sector: The Ongoing Reform of European Public Sector Accounting Standards’ at the international workshop on ‘Which accounting regulation for Europe’s economy and society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.

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Open Debate on Accounting for the European Private Sector

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0024 ◽

2017 ◽

Vol 7 (2) ◽

pp. 109-115

Author(s):

Imke Graeff

Keyword(s):

Private Sector ◽

International Workshop ◽

European Parliament ◽

Accounting Regulation ◽

Open Debate

Abstract This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting for the European Private Sector: Reconsidering Accounting Objectives From Economy and Finance’ at the international workshop on ‘Which Accounting Regulation for Europe’s Economy and Society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.

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Challenges for European Public Sector Accounting

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0021 ◽

2017 ◽

Vol 7 (2) ◽

pp. 131-135

Author(s):

David Heald

Keyword(s):

Public Sector ◽

International Workshop ◽

Accounting Standards ◽

European Parliament ◽

Accounting Regulation ◽

European Public ◽

Public Sector Accounting

Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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Why and How EFRAG was Reformed

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0010 ◽

2017 ◽

Vol 7 (2) ◽

pp. 31-34

Author(s):

Philippe Maystadt

Keyword(s):

International Workshop ◽

Accounting Standards ◽

European Parliament ◽

Accounting Regulation

Abstract This article was prepared for and read at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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On the Accounting Regulation for the European Private Sector

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0015 ◽

2017 ◽

Vol 7 (2) ◽

pp. 79-91

Author(s):

Arnaldo Canziani

Keyword(s):

Private Sector ◽

International Workshop ◽

Accounting Standards ◽

European Parliament ◽

Accounting Regulation

Abstract This article is based upon a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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A Speech on “Why Accounting Matters: A Central Bank Perspective”

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0012 ◽

2017 ◽

Vol 7 (2) ◽

pp. 35-42

Author(s):

Claudia Schwarz

Keyword(s):

Central Bank ◽

International Workshop ◽

European Parliament ◽

Accounting Regulation

Abstract This article is the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015. This speech is based on the work summarised in “Schwarz et al., 2015. ‘Why accounting matters: A central bank perspective’. Accounting, Economics and Law: A Convivium.”.

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European Public Sector Accounting Standards (EPSAS)

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0008 ◽

2017 ◽

Vol 7 (2) ◽

pp. 155-160 ◽

Cited By ~ 2

Author(s):

Alexandre Makaronidis

Keyword(s):

Public Sector ◽

International Workshop ◽

Accounting Standards ◽

European Parliament ◽

Accounting Regulation ◽

European Public ◽

Public Sector Accounting

Abstract This article represents solely the views of its author. It is based on a transcript of a speech delivered at the international workshop on “Which accounting regulation for Europe’s economy and society?” organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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Introduction

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2017-0007 ◽

2017 ◽

Vol 7 (2) ◽

pp. 13-15

Author(s):

François-Gilles Le Theule ◽

Raphael Douady ◽

Christian de Boissieu

Keyword(s):

Economic Development ◽

Public Good ◽

Financial Stability ◽

Accounting Standards ◽

International Accounting Standards ◽

Public And Private ◽

Policy Makers ◽

Accounting Regulation ◽

The Public ◽

European Public

Abstract In his October 2013 report, Mr Maystadt discussed the possibility of clarifying and expanding the ‘public good’ criterion in EU Accounting Framework, namely that: Any accounting standards adopted should not jeopardise financial stability, and they must not hinder the EU’s economic development. He also suggested that more thorough analysis of compliance with the criteria of prudence and respect for the public good was needed. Since 2013, the European Commission further announced a ten-years assessment of the application of the International Accounting Standards (IFRS) in Europe, as well as an harmonisation project for European Public Sector Accounting Standards (EPSAS) led by Eurostat. By convening together leading scholars and policy-makers, this workshop aims to contribute to this debate about the consequences of accounting regulation for Europe’s economy and society, concerning both public and private sectors.

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