Pakistan - Public Sector Accounting and Auditing : A Comparison to International Standards [PDF]
, 2007 This assessment of public sector accounting and auditing for Pakistan is generally meant to help implement more effective public financial management through better quality accounting and public audit processes
World Bank
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Implementation of the international public sector accounting standards in Europe. Variations on a global theme [Elektronisk resurs] [PDF]
, 2021 As part of introducing accrual accounting in the public sector, many governments have – voluntarily – implemented the International Public Sector Accounting Standards (IPSAS) for financial reporting. Amongst other claimed benefits, IPSAS have been argued
Polzer, Tobias, +3 more
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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
doaj +2 more sources
SSRN Electronic Journal, 2015 International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers.
Njaala, Papias
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Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards [PDF]
International Review of Administrative Sciences, 2016 The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for ...
Manes Rossi, Francesca +3 more
openaire +5 more sources
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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Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control [PDF]
, 2021 The financial statement notes contribute to public accounts' transparency and the instrumentalization of social control, although they are frequently absent from public sector financial statements.
Marcio Hipolito de Abreu,João Eudes Bezerra Filho
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, 2023 : The objective of this study was to analyze the effect of international accounting standards on transparency and accountability in Tanzanian public sector organizations. Data was gathered from the ministry of finance of the state of Anambra.
Dr. Nelsen A. Rahul +2 more
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European Public Sector Accounting
, 2023 Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public
C. Lorson, Peter +2 more
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Auditing, international accounting standards, their application in the public sector [PDF]
, 2023 Α/Α 838Η παρούσα εργασία πραγματεύεται το ζήτημα της αναγκαιότητας της ελεγκτικής επιστήμης και της εφαρμογής της, παρουσιάζοντας την εξέλιξή της μέσα από το πέρασμα των χρόνων, αναλύοντας τα βασικά χαρακτηριστικά της και τους τομείς εφαρμογής της.
Μαούνη, Βιργινία
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