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Challenges in the Adoption of International Public Sector Accounting Standards

2021-04-15 Political Science
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Release : 2021-04-15
Genre : Political Science
Kind : eBook
Book Rating : 257/5 ( reviews)

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Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca. This book was released on 2021-04-15. 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.

Challenges in the Adoption of International Public Sector Accounting Standards

2021-04-28 Political Science
Download Challenges in the Adoption of International Public Sector Accounting Standards PDF Online Free

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Release : 2021-04-28
Genre : Political Science
Kind : eBook
Book Rating : 246/5 ( reviews)

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Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca. This book was released on 2021-04-28. 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.

Public Sector Accounting and Auditing in Europe

2016-02-03 Political Science
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Release : 2016-02-03
Genre : Political Science
Kind : eBook
Book Rating : 349/5 ( reviews)

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Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca. This book was released on 2016-02-03. Available in PDF, EPUB and Kindle. Book excerpt: 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).

IPSAS Explained

2018-01-22 Business & Economics
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Release : 2018-01-22
Genre : Business & Economics
Kind : eBook
Book Rating : 047/5 ( reviews)

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Book Synopsis IPSAS Explained by : Thomas Müller-Marqués Berger

Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger. This book was released on 2018-01-22. 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.

Interpretation and Application of IPSAS

2016-02-16 Business & Economics
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Release : 2016-02-16
Genre : Business & Economics
Kind : eBook
Book Rating : 292/5 ( reviews)

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Book Synopsis Interpretation and Application of IPSAS by : Caroline Aggestam-Pontoppidan

Download or read book Interpretation and Application of IPSAS written by Caroline Aggestam-Pontoppidan. This book was released on 2016-02-16. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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