Convergence processes to International Public Sector Accounting Standards
Revista Arbitrada Interdisciplinaria Koinonía, 2020 In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was
Lourdes Patricia Illescas-Guillén +2 more
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Key success factors in implementing international public sector accounting standards [PDF]
Accounting, 2021 There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis.
Haija, Ayman Ahmad Abu +3 more
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The Problems of Accounting in a Public Institution: The Case of Slovenia [PDF]
Financial Theory and Practice, 2007 In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects.
Meta Duhovnik
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A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009).
Nistor Cristina
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IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES
Економіка та суспільствоThe purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence.
Bohdan Zasadnyi, Natalia Konovalenko
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CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
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Recent developments on International Public Sector Accounting Standards (IPSASs) [PDF]
, 2010 Christiaens, Johan +2 more
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International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda [PDF]
Financial Accountability & Management, 2020 AbstractThe development of International Public Sector Accounting Standards (IPSASs) aims at harmonizing public sector accounting at an international level. IPSASs are intended to generate more comparable financial information across national boundaries and minimize differences in countries’ generally accepted domestic accounting principles.
Lisa Schmidthuber +2 more
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Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: In the public sector, accounting systems play a crucial role in serving as a means and tool for representation, coordination, and organization, primarily to ensure accountability.
Sedigheh Azizi
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Assessment of the level of transformation of information support for public finance management
Економіка, управління та адміністрування, 2023 In the conditions of a war of liberation, the issues of financing defense capabilities and ensuring the fulfillment of social functions of the state are extremely complicated.
S.V., S.V. , V.M.
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