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Archived teaching schedules 2017–2018
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HALVAL1 Developing and implementing European Public Sector Accounting modules 5 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Intermediate studies
Course unit descriptions in the curriculum
Degree Programme in Administrative Studies
Public Financial Management
Faculty of Management

Learning outcomes

After performing the course the student understands the basics of public sector financial and budgetary accounting and their differences compared to correspondin accounting in enterprises (for-profit-organisations). Laerning objecives include the elementary features anmd principles of public sector accounting. The students learn to know the conceptual Frameworks of public sector accounting. Learning objectives include, in addition, the following:
- the present regimes of public sector financial and budgetary accounting in Europe,
- the history, framework and content of the International Public Sector Accounting Standards of IFAC,
- the framework and content of the EPSAS standards (European Public Sector Accounting Standards) planned by the European Commission and Eurostat,
- the differences between the IPSAS and EPSAS standards, and
- the content and practices of consolidated book closures in the public sector.

Enrolment for University Studies

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Lasse Oulasvirta, Teacher responsible


31-Oct-2017 – 31-Dec-2017
Lectures 24 hours