Download or read book IPSAS Explained written by Thomas MÃ1⁄4ller-Marqués Berger and published by Wiley. This book was released on 2012-07-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.
Download or read book Preface to Statements of International Public Sector Accounting Standards written by International Federation of Accountants. Public Sector Committee and published by . This book was released on 1998 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Download or read book Preface to International Public Sector Accounting Standards written by and published by . This book was released on 2000 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Sector Accounting Standards third Phase written by Asian Development Bank and published by . This book was released on 2006 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Download or read book Preface to International Public Sector Accounting Standards written by International Federation of Accountants (IFAC) and published by . This book was released on 2000-05 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IPSAS Explained written by Thomas Muller-Marques Berger and published by Wiley. This book was released on 2009-11-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical guide to International Public Sector Accounting Standards Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS, the strategy of the IPSASB as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting. In the main section of the book each IPSAS (including the recently published exposure drafts) is presented in brief, focusing on the core content of the relevant standard. Ernst & Young is a global leader in assurance, tax, transaction and advisory services, employing over 135,000 people worldwide.
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Download or read book Preface to Statements of International Accounting Standards written by International Accounting Standards Committee and published by . This book was released on 1978 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Download or read book Accounting in the Public Sector written by Robert W. Ingram and published by Publishing Horizons, Incorporated. This book was released on 1980 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preface to Statements of International Accounting Standards written by and published by . This book was released on 1978 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Public Sector Accounting Accountability and Auditing in Emerging Economies written by and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Download or read book Preface to Statements of International Accounting Standards written by and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreword to the Public Sector Accounting Standards written by Bahrain. Wizārat al-Mālīyah wa-al-Iqtiṣād al-Waṭanī and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Investments in Associates written by International Federation of Accountants. Public Sector Committee and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
