Challenges In The Adoption Of International Public Sector Accounting Standards

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Challenges in the Adoption of International Public Sector Accounting Standards

Author : Isabel Brusca
Publisher : Springer Nature
ISBN 13 : 3030631257
Total Pages : 148 pages
Book Rating : 4.0/5 (36 download)

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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 and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. 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.

IPSAS Explained

Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
ISBN 13 : 1119415047
Total Pages : 368 pages
Book Rating : 4.1/5 (194 download)

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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 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.

Innovations in Governmental Accounting

Author : Vicente Montesinos
Publisher : Springer Science & Business Media
ISBN 13 : 147575504X
Total Pages : 358 pages
Book Rating : 4.4/5 (757 download)

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Book Synopsis Innovations in Governmental Accounting by : Vicente Montesinos

Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Interpretation and Application of IPSAS

Author : Caroline Aggestam-Pontoppidan
Publisher : John Wiley & Sons
ISBN 13 : 1119010292
Total Pages : 466 pages
Book Rating : 4.1/5 (19 download)

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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 and published by John Wiley & Sons. This book was released on 2016-02-16 with total page 466 pages. 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.

Research in Accounting in Emerging Economies

Author : Shahzad Uddin
Publisher : Emerald Group Publishing
ISBN 13 : 0857244523
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin

Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Tjerk Budding
Publisher : Routledge
ISBN 13 : 1317906705
Total Pages : 201 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Public Sector Accounting by : Tjerk Budding

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 201 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.

Financial Reporting in the Public Sector

Author : Brian A. Rutherford
Publisher : Lexis Law Publishing (Va)
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Financial Reporting in the Public Sector by : Brian A. Rutherford

Download or read book Financial Reporting in the Public Sector written by Brian A. Rutherford and published by Lexis Law Publishing (Va). This book was released on 1983 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a general introduction to the economic and political structure of the public sector, the main principles of accounting and auditing in the public sector, the description of current practice in all main branches of ...

Implementing Accrual Accounting in the Public Sector

Author : Ms.Suzanne Flynn
Publisher : International Monetary Fund
ISBN 13 : 1475521758
Total Pages : 59 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Implementing Accrual Accounting in the Public Sector by : Ms.Suzanne Flynn

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

The Japanese Style of Business Accounting

Author : Shyam Sunder
Publisher : Praeger
ISBN 13 :
Total Pages : 290 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Japanese Style of Business Accounting by : Shyam Sunder

Download or read book The Japanese Style of Business Accounting written by Shyam Sunder and published by Praeger. This book was released on 1999-12-30 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A description of the unique aspects of Japanese business accounting, both in theory and practice. It covers methods, data, theory and comparisons, including the influence of Marxian theory and a direct comparison of Japanese and US market factors

Public Sector Accounting and Auditing in Europe

Author : I. Brusca
Publisher : Springer
ISBN 13 : 1137461349
Total Pages : 443 pages
Book Rating : 4.1/5 (374 download)

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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 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).

Tools, Strategies, and Practices for Modern and Accountable Public Sector Management

Author : Azevedo, Graça
Publisher : IGI Global
ISBN 13 : 1799813878
Total Pages : 372 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Tools, Strategies, and Practices for Modern and Accountable Public Sector Management by : Azevedo, Graça

Download or read book Tools, Strategies, and Practices for Modern and Accountable Public Sector Management written by Azevedo, Graça and published by IGI Global. This book was released on 2019-11-15 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.

The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks

Author : Marenesh Abebe
Publisher : GRIN Verlag
ISBN 13 : 3668651590
Total Pages : 78 pages
Book Rating : 4.6/5 (686 download)

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Book Synopsis The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks by : Marenesh Abebe

Download or read book The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks written by Marenesh Abebe and published by GRIN Verlag. This book was released on 2018-03-02 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thesis (M.A.) from the year 2018 in the subject Business economics - Accounting and Taxes, grade: 2, Addis Ababa University, course: MBA in Finance, language: English, abstract: The study aims to examine the challenges and prospects of International Financial Reporting Standards (IFRS) adoption in Ethiopian Commercial Banks. To answer the research question and to achieve the objective of the study this paper adopted the mixed research approach. The questionnaire data were analyzed using descriptive statistics and data from interview and document review were interpreted qualitatively. The results show that IFRS adoption in Ethiopian Commercial Banks will result in a number of important benefits to a wide range of stakeholders. The study also found out that with the exception of capital market the other five variables namely need of amending legal and regulatory requirement , volatility of financial position and financial performance , difficulty of obtaining source documents and data ,need of updating the existing accounting software, information system and information technology of the bank, shortage of skilled and competent man power , shortage of strong professional bodies are the key challenges of IFRS adoption in Ethiopian Commercial Banks. Finally the study recommended the relevant commercial code, tax proclamation and NBE directive should be amended by Government organs in consultation with strong professional bodies , establishment of strong professional bodies and capital market, allocation of sufficient financial and other resources by top management , introduction of IFRS in colleges and universities and future adopters should think ahead the required source documents and data as well as ensure the extent of changes needed to update the existing IT infrastructure to satisfy IFRS requirements.

Contemporary Issues in Public Sector Accounting and Auditing

Author : Simon Grima
Publisher : Emerald Group Publishing
ISBN 13 : 1839095083
Total Pages : 364 pages
Book Rating : 4.8/5 (39 download)

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Book Synopsis Contemporary Issues in Public Sector Accounting and Auditing by : Simon Grima

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.

Handbook of International Public Sector Accounting Pronouncements

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)

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Book Synopsis Handbook of International Public Sector Accounting Pronouncements by : International Federation of Accountants

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:

Public Sector Financial Management

Author : Andreas Bergmann
Publisher : Pearson Higher Ed
ISBN 13 : 027373220X
Total Pages : 201 pages
Book Rating : 4.2/5 (737 download)

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Book Synopsis Public Sector Financial Management by : Andreas Bergmann

Download or read book Public Sector Financial Management written by Andreas Bergmann and published by Pearson Higher Ed. This book was released on 2010-02-02 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.

Global Encyclopedia of Public Administration, Public Policy, and Governance

Author : Ali Farazmand
Publisher : Springer Nature
ISBN 13 : 3030662527
Total Pages : 13623 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Global Encyclopedia of Public Administration, Public Policy, and Governance by : Ali Farazmand

Download or read book Global Encyclopedia of Public Administration, Public Policy, and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

The Palgrave Handbook of Public Administration and Management in Europe

Author : Edoardo Ongaro
Publisher : Springer
ISBN 13 : 1137552697
Total Pages : 1307 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis The Palgrave Handbook of Public Administration and Management in Europe by : Edoardo Ongaro

Download or read book The Palgrave Handbook of Public Administration and Management in Europe written by Edoardo Ongaro and published by Springer. This book was released on 2017-11-27 with total page 1307 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook offers a systematic review of state-of-the-art knowledge on public administration in Europe. Covering the theoretical, epistemological and practical aspects of the field, it focuses on how public administration operates and is studied in European countries. In sixty-three chapters, written by leading scholars, this Handbook considers the uniqueness of the European situation through an interdisciplinary and comparative lens, focusing on the administrative diversity which results from the multiplicity of countries, languages, schools of thought and streams of investigation across Europe. It addresses issues such as multi-level administration and governance, intensive cross country cooperation in administrative reform policy, and public accountability under different systems. It also considers the issue of welfare service delivery, at a time of major economic and societal challenges, as well as understudied emerging issues like Islamic Public Administration and the dynamics of public sector negotiations. With contributions from key experts in Public Administration and Public Management, this cutting edge Handbook offers a significant contribution to the field of comparative public administration, policy and management.