Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany

Mostra el registre complet Registre parcial de l'ítem

• dc.contributor.author Macho Pérez, Ana Belénca
• dc.contributor.author Marco Peñas, Esterca
• dc.date.accessioned 2014-01-27T11:55:14Z
• dc.date.available 2014-01-27T11:55:14Z
• dc.date.issued 2013
• dc.description.abstract This report aims to analyse how European accounting standards (European System of Accounts ESA-95) are interpreted and applied to the public healthcare sector, from the standpoint of comparative law. Specifically, the study focuses on the application of ESA-95 to healthcare centres in the United Kingdom, France and Germany, with the aim of reaching useful conclusions for the Public Companies and Consortia (EPIC, for their initials in Catalan) in the Catalan Public Healthcare System.ca
• dc.description.sponsorship The study falls under the framework of the research project entitled "Public-private partnership as an alternative for funding public works and services" (DER 2009-10470, Ministry of Science and Innovation).
• dc.format.mimetype application/pdfca
• dc.identifier.citation Macho Pérez AB, Marco Peñas E. Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany. Consorci de Salut i Social de Catalunya. Barcelona: Consorci de Salut i Social de Catalunya, 2013ca
• dc.identifier.isbn 9788461680009
• dc.identifier.uri http://hdl.handle.net/10230/21825
• dc.language.iso engca
• dc.publisher Consorci de Salut i Social de Catalunyaca
• dc.relation.projectID info:eu-repo/grantAgreement/ES/3PN/DER2009-10470
• dc.relation.uri http://hdl.handle.net/10230/21823
• dc.relation.uri http://hdl.handle.net/10230/21824
• dc.rights © Consorci de Salut i Social de Catalunyaca
• dc.rights.accessRights info:eu-repo/semantics/openAccessca
• dc.subject.other Serveis sanitaris -- Reforma
• dc.subject.other Salut pública
• dc.subject.other Cooperació publicoprivada
• dc.subject.other Comptabilitat -- Normes -- Unió Europea, Països de la
• dc.subject.other Dret comparat -- Unió Europea, Països de la
• dc.title Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germanyca
• dc.type info:eu-repo/semantics/bookca
• dc.type.version info:eu-repo/semantics/publishedVersionca