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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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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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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IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES [PDF]
Annals of the University of Petrosani: Economics, 2022 International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector.
IULIANA CENAR, ECATERINA CIOBAN
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Harmonisation efforts in the field of accounting of public sector
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
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Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce In recent years, there has been a noticeable increase in activity in the field of standardization of public sector accounting, which has an ...
Aleksandra Szewieczek +1 more
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Journal of Accounting and Investment, 2023 Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting ...
Ahmad Juanda +2 more
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Standaardisering van verslaggeving in de publieke sector [PDF]
MAB, 2007 Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: ‘Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie.
Frans Van Schaik
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