Preface To International Public Sector Accounting Standards
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Preface To International Public Sector Accounting Standards
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Author : International Federation of Accountants (IFAC)
language : en
Publisher:
Release Date : 2000-05
Preface To International Public Sector Accounting Standards written by International Federation of Accountants (IFAC) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-05 with categories.
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.
Preface To International Financial Reporting Standards
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2002
Preface To International Financial Reporting Standards written by International Accounting Standards Board 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.
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.
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.
Preface To Statements Of International Accounting Standards
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 1983
Preface To Statements Of International Accounting Standards written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Accounting categories.
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).
Public Sector Accounting Standards Third Phase
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Author : Asian Development Bank
language : en
Publisher:
Release Date : 2006
Public Sector Accounting Standards Third Phase written by Asian Development Bank and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.
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.
International Public Sector Accounting Standards Ipsass And Statistical Bases Of Financial Reporting
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Author : International Federation of Accountants (IFAC)
language : en
Publisher:
Release Date : 2005-01
International Public Sector Accounting Standards Ipsass And Statistical Bases Of Financial Reporting written by International Federation of Accountants (IFAC) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01 with categories.