Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Download or read book Financial Sustainability of Public Sector Entities written by Josette Caruana and published by Springer. This book was released on 2019-03-01 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Download or read book Proceedings of the XVIII International symposium Symorg 2022 BOOK OF ABSTRACTS written by Marko Mihić and published by FON. This book was released on with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: With 140 contributions by authors from 19 different countries, XVIII International Symposium of Organizational Sciences – SymOrg 2022 successfully sets the high level for future conferences. The topic of SymOrg 2020, “Sustainable Business Management and Digital Transformation: Challenges and Opportunities in the Post-COVID Era”, attracted researchers from different institutions, both in Serbia and abroad. This year, more than 300 scholars and practitioners authored and co-authored scientific and research articles that had been accepted for publication in the Book of Abstracts. All the contributions to the Book of Abstracts are classified into the following 13 key topics:  Blockchain Technology in Business and Information Systems  Business Analytics  Creativity, Innovation and Sustainable Management  Digital Operations and Logistics Management  Digital Transformation of Financial Industry  Digital Transformation of Public Administration  E-Business Ecosystems  Evidence-Based Public Policy Making in the Post-COVID Environment  LEAN Business Systems – Structures, Processes and Models  Managing Digital Transformation Projects under Discontinuity  Managing Human Resources in the Post-COVID Era  Rethinking Marketing and Communication in the Post-COVID Era  Quality Management and Standardization in Digital Transformation Era. The participation of numerous domestic and international authors and the diversity of topics justify our efforts to organize the Symposium. As SymOrg is traditionally at the intersection of academy and business, we believe that this year’s meeting will bring about many in-depth discussions, contribute to prospective partnerships, and build stronger business and academic networks. We also believe that meeting will contribute to the exchange of knowledge, research results and experience among industry experts, research institutions and faculties, which all share a common interest in contemporary organizational sciences. We are very grateful to our distinguished keynote and plenary speakers: Ana Draskovic, Aleksander Aristovnik, Manuel Mazzara, Basant Agarwa and Priyanka Harjule. Also, special thanks to moderators for organizing the panels and workshops in the fields of higher education, business, supply chain, doctoral research studies and student engagement and sustainability. The Faculty of Organizational Sciences would like to express its gratitude to the Ministry of Education, Science and Technological Development and all the partners and individuals who have supported and contributed to the organization of the Symposium. We are particularly grateful to the contributors and reviewers who made this issue possible. But above all, we are especially thankful to the authors and presenters for making SymOrg 2022 a success! Belgrade, June 6, 2022 Marko Mihić, Ph.D. Sandra Jednak, Ph.D. Gordana Savić, Ph.D.

Download or read book Long Term Financial Sustainability Accounting and Reporting in the Public Sector written by Hassan Ouda and published by Taylor & Francis. This book was released on 2024-09-25 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector. The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prospective trajectory of public finance within the ongoing implementation of current policies, this approach functions as an early warning system for governments and empowering them to proactively modify their policies and transition from unsustainable scenarios to sustainable ones. The primary audience for this book includes practitioners, academics, students, professional bodies, and various users of accounting information in the public sector, such as public managers and policymakers seeking accounting information for corrective measures. Additionally, international organizations like the IMF and World Bank, tasked with assessing countries' long-term financial sustainability, will find this work indispensable.

Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Download or read book ACCA Paper F7 Financial Reporting INT Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases.International is now the ACCA main stream. We also provide materials for the F7 UK variant. This study text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The text has a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.

Download or read book New Trends in Public Sector Reporting written by Francesca Manes-Rossi and published by Palgrave Macmillan. This book was released on 2020-05-19 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Download or read book Public Sector written by Nhyira PREMIUM and published by . This book was released on 2017-11-20 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is certainly for all individuals, researchers and students looking for a student text that covers almost all topics in Public Finance Management and Accounting. Even though most of the Acts used in this book relates primarily to the Republic of Ghana, the concept of Public Finance, International Public Sector Accounting Standards and others are relevant irrespective of jurisdiction.

Download or read book ACCA F7 Financial Reporting written by BPP Learning Media and published by BPP Learning Media. This book was released on 2016-02-01 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.

Download or read book Issues in Financial Accounting written by Scott Henderson and published by Pearson Higher Education AU. This book was released on 2015-05-20 with total page 1029 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.

Download or read book ACCA Skills F7 Financial Reporting International and UK Study Text 2014 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2014-06-01 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: The examining team reviewed F7 Study Text covers all the relevant ACCA F7 syllabus topics and offers examiner advice on approaching the paper. It is suitable for both International and UK study. Additional UK topics are covered in an online supplement. The text takes the examiner's guidance into account on how topics will be addressed in the exam and concentrates on key areas.

Download or read book Canadian Public Sector Financial Management written by Andrew Graham and published by McGill-Queen's Press - MQUP. This book was released on 2019-05-30 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: Very little happens in government without money. The real impact of policy pronouncements is only understood when the resources to implement them are known, secured, and spent. Canadian Public-Sector Financial Management is for the student and practitione

Download or read book European public sector accounting written by Peter C. Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2019 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.

Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Download or read book Public Financial Management written by Howard A. Frank and published by CRC Press. This book was released on 2006-01-13 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public adm