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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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Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
, 2018 In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 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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Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar +5 more
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Revisiting International Public Sector Accounting Standards Adoption in Developing Countries
International Journal of Public Administration, 2021 Based on a comprehensive review of recent studies on IPSAS adoption around the globe, we develop in this article a conceptual model to examine alternative predictors of adoption for developing countries. Drawing from this framework, we develop a rigorous econometric modelling on the impact of legal, political and accounting environments in the ...
Doorgakunt, Lakshi +3 more
openaire +2 more sources
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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Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2019 Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also.
Enache Corina
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Trends in public sector accounting: an international context
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards).
N.I. Tsenkler +2 more
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