Challenges In The Adoption Of International Public Sector Accounting Standards
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Challenges In The Adoption Of International Public Sector Accounting Standards
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Author : Isabel Brusca
language : en
Publisher: Springer Nature
Release Date : 2021-04-15
Challenges In The Adoption Of International Public Sector Accounting Standards written by Isabel Brusca and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-15 with Political Science categories.
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.
Public Sector Accounting And Auditing In Europe
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Author : I. Brusca
language : en
Publisher: Springer
Release Date : 2016-02-03
Public Sector Accounting And Auditing In Europe written by I. Brusca and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-03 with Political Science categories.
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
International Accounting And Reporting Issues
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Author : United Nations Conference on Trade and Development (UNCTAD)
language : en
Publisher: United Nations
Release Date : 2019-05-20
International Accounting And Reporting Issues written by United Nations Conference on Trade and Development (UNCTAD) and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-20 with Political Science categories.
This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.
Ipsas Explained
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Author : Thomas Müller-Marqués Berger
language : en
Publisher: John Wiley & Sons
Release Date : 2018-05-07
Ipsas Explained written by Thomas Müller-Marqués Berger and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-07 with Business & Economics categories.
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.
Public Sector Accounting
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Author : Tjerk Budding
language : en
Publisher: Routledge
Release Date : 2014-08-13
Public Sector Accounting written by Tjerk Budding and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-13 with Business & Economics categories.
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Interpretation And Application Of Ipsas
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Author : Caroline Aggestam-Pontoppidan
language : en
Publisher: John Wiley & Sons
Release Date : 2016-02-16
Interpretation And Application Of Ipsas written by Caroline Aggestam-Pontoppidan and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-16 with Business & Economics categories.
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Mauritius
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2017-10-27
Mauritius written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-27 with Business & Economics categories.
This Technical Assistance Report discusses the technical advice and recommendations of the IMF mission to the authorities of Mauritius regarding implementation of an accrual accounting framework and the adoption of international standards. It is recommended that the International Public Sector Accounting Standards be applied by all public sector entities unless the primary objective of the entity is return on investor equity. This will simplify the framework and the implementation effort and will lead to efficiencies in the preparation of consolidated financial statements. Moreover, the accrual financial statements should be compared and reconciled with budget and budgetary reports.
Contemporary Issues In Public Sector Accounting And Auditing
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Author : Simon Grima
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-01-18
Contemporary Issues In Public Sector Accounting And Auditing written by Simon Grima and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-18 with Business & Economics categories.
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.
Research In Accounting In Emerging Economies
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Author : Shahzad Uddin
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-12-02
Research In Accounting In Emerging Economies written by Shahzad Uddin and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-02 with Business & Economics categories.
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Public Sector Accounting And Auditing In Europe
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Author : I. Brusca
language : en
Publisher: Palgrave Macmillan
Release Date : 2014-01-14
Public Sector Accounting And Auditing In Europe written by I. Brusca and has been published by Palgrave Macmillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-14 with Political Science categories.
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).