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Author : Larry N. Mitchell
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (154 download)
Download or read book The Due Process of Setting Accounting Standards in the Public Sector written by Larry N. Mitchell and published by . This book was released on 1996 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Committee to Review Structure for Governmental Accounting Standards (U.S.)
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Structure for Establishing Governmental Accounting Standards written by Committee to Review Structure for Governmental Accounting Standards (U.S.) and published by . This book was released on 1989 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christine Merle Ryan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Local Government Accounting Standard-Setting in Australia written by Christine Merle Ryan and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural 'due process' has been developed to protect the openness, neutrality and independence of Australian standard-setting both in the private and public sectors. Prior research into constituent participation in the 'due process' for specific cases in the public sector has raised doubts as to whether the 'due process' operated in an open, neutral and independent manner. It has found that account preparers were under-represented in their responses and used less sophisticated lobbying strategies than other respondents. The research also concluded that some constituents had favourable access to the 'due process', and that standard setters did not receive all pertinent information from constituents. This paper examines constituent participation in the 'due process' for the first public sector accounting standard, that for local government (AAS 27). The submissions made on the exposure draft preceding the standard - ED 50 - have been analysed using content analysis. The findings suggest that account preparers were well-represented in their responses and adopted the lobbying strategy of weighting their responses with supporting argument for the most controversial issues. Contrary to prior research, the paper concludes that in the case of ED 50 there is no evidence that the 'due process' failed to operate in an open and neutral manner.
Author : Thomas R. Dyckman
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.E/5 ( download)
Download or read book Standard Setting in the Private Sector written by Thomas R. Dyckman and published by . This book was released on 1987 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Simon Grima
Publisher : Emerald Group Publishing
ISBN 13 : 1839095083
Total Pages : 364 pages
Book Rating : 4.8/5 (39 download)
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : International Federation of Accountants
Publisher : International Federation of Accountants (Ifac)
ISBN 13 : 9781931949217
Total Pages : 712 pages
Book Rating : 4.9/5 (492 download)
Download or read book Handbook of International Public Sector Accounting Pronouncements written by International Federation of Accountants and published by International Federation of Accountants (Ifac). This book was released on 2004-01-01 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
ISBN 13 : 1119415047
Total Pages : 368 pages
Book Rating : 4.1/5 (194 download)
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.
Author : David Smith
Publisher :
ISBN 13 : 9780852996546
Total Pages : pages
Book Rating : 4.9/5 (965 download)
Download or read book Setting Public Sector Accounting Standards written by David Smith and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : I. Brusca
Publisher : Springer
ISBN 13 : 1137461349
Total Pages : 443 pages
Book Rating : 4.1/5 (374 download)
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 443 pages. 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).
Author : Gary John Previts
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (555 download)
Download or read book Financial Reporting and Standard Setting written by Gary John Previts and published by . This book was released on 1991 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tjerk Budding
Publisher : Routledge
ISBN 13 : 1317906713
Total Pages : 194 pages
Book Rating : 4.3/5 (179 download)
Download or read book Public Sector Accounting written by Tjerk Budding and published by Routledge. This book was released on 2014-08-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Josette Caruana
Publisher : Emerald Group Publishing
ISBN 13 : 1801171610
Total Pages : 275 pages
Book Rating : 4.8/5 (11 download)
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.
Author : Robyn Pilcher
Publisher : Routledge
ISBN 13 : 1351349163
Total Pages : 180 pages
Book Rating : 4.3/5 (513 download)
Download or read book Public Sector Accounting, Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Author : Ernst Buschor
Publisher :
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.:/5 (31 download)
Download or read book Perspectives on Performance Measurement and Public Sector Accounting written by Ernst Buschor and published by . This book was released on 1994 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Asian Development Bank
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.3/5 (91 download)
Download or read book Public Sector Accounting Standards (third Phase) written by Asian Development Bank and published by . This book was released on 2006 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Susana Jorge
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN 13 : 9898074396
Total Pages : 520 pages
Book Rating : 4.8/5 (98 download)
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author : American Institute of Certified Public Accountants. Study on Establishment of Accounting Principles
Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.:/5 (8 download)
Download or read book Establishing Financial Accounting Standards written by American Institute of Certified Public Accountants. Study on Establishment of Accounting Principles and published by . This book was released on 1972 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
