Macho Pérez, Ana BelénMarco Peñas, Ester2014-01-272014-01-272013Macho 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, 20139788461680009http://hdl.handle.net/10230/21825This 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.application/pdfeng© Consorci de Salut i Social de CatalunyaServeis sanitaris -- ReformaSalut públicaCooperació publicoprivadaComptabilitat -- Normes -- Unió Europea, Països de laDret comparat -- Unió Europea, Països de lainfo:eu-repo/semantics/bookinfo:eu-repo/semantics/openAccess