Ipsas Explained
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Ipsas Explained
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Author : Thomas Müller-Marqués Berger
language : en
Publisher: John Wiley & Sons
Release Date : 2012-05-18
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 2012-05-18 with Business & Economics categories.
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.
Ipsas Explained
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Author : Thomas Muller-Marques Berger
language : en
Publisher: Wiley
Release Date : 2009-11-24
Ipsas Explained written by Thomas Muller-Marques Berger and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-24 with Business & Economics categories.
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.
Ipsas Explained
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Author : Thomas Müller-Marqués Berger
language : en
Publisher: John Wiley & Sons
Release Date : 2018-01-22
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 2018-01-22 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.
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.
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.
Glossary Of Defined Terms
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Author :
language : en
Publisher: International Federation of Accountants (Ifac)
Release Date : 2005
Glossary Of Defined Terms written by and has been published by International Federation of Accountants (Ifac) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Accounting categories.
Glossary Of Defined Terms
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Author :
language : en
Publisher: International Federation of Accountants (Ifac)
Release Date : 2004-01-01
Glossary Of Defined Terms written by and has been published by International Federation of Accountants (Ifac) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Accounting categories.
The glossary contains all terms defind in the 20 accrual basis International Public Sector Accounting Standards on issue as at Dec 31 2003.
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.
Glossary Of Defined Terms
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Author :
language : en
Publisher:
Release Date : 2002
Glossary Of Defined Terms written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Accounting categories.
Handbook Of International Public Sector Accounting Pronouncements
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Author : International Federation of Accountants
language : en
Publisher: International Federation of Accountants (Ifac)
Release Date : 2004-01-01
Handbook Of International Public Sector Accounting Pronouncements written by International Federation of Accountants and has been published by International Federation of Accountants (Ifac) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Accounting categories.