Results 211 to 220 of about 417,201 (254)
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International Public Sector Accounting Standards Implementation Road Map
2023This report acts as a roadmap for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making.
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Implementation of the international public sector accounting standards in Europe
2021As 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 to facilitate comparison of adopters' financial reports and to lead to favourable conditions on ...
Polzer, Tobias +2 more
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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. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The standard is also not applicable to private sector entities. IAS
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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. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The standard is also not applicable to private sector entities. IAS
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Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards
International Journal of Accounting and Management Sciences, 2023IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS ...
Badariah Haji Din, Esam O. El Haron
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International Journal of Research and Innovation in Social Science
The paper examined the impact of International Public Sector Accounting Standards (IPSAS) on enhancement of accountability in the Nigeria public sector. A sample of 164 respondents was selected from the Account Departments of all government ministries in the Nigerian public service.
Kelechi Enyinnaya +1 more
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The paper examined the impact of International Public Sector Accounting Standards (IPSAS) on enhancement of accountability in the Nigeria public sector. A sample of 164 respondents was selected from the Account Departments of all government ministries in the Nigerian public service.
Kelechi Enyinnaya +1 more
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Studying the global use of international public sector accounting standards
Finance and Credit, 2020Subject. The article analyzes the international application of the International Public Sector Accounting Standards (IPSAS) so as to evaluate and use successful practices of implementing and applying them, and avoid typical errors in settling and harmonizing the Russian accounting practice in accordance with the IPSAS. Objectives.
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Journal of Comparative Policy Analysis: Research and Practice, 2008
Abstract The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails moving towards the eradication of any variation. This distinction provides the basis for the present study.
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Abstract The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails moving towards the eradication of any variation. This distinction provides the basis for the present study.
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EFFECT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) IN PUBLIC SECTOR IN ANAMBRA STATE
The study determined the effect of international public sector accounting standard (IPSAS) in public sector in Anambra state. Descriptive cross-sectional survey research design was utilized in the study. The population of the study was made up of 244 full-time staff of selected public organisations in Awka Metropolis from which a sample size of 152 ...Amahi Fidelis, Ph.D. +2 more
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The European Proceedings of Social and Behavioural Sciences, 2015
This research paper examines the extent of applying the International Public Sector Accounting Standards (IPSAS) by the Jordanian public sector. Since the Jordanian public sector is recently applying these standards, so the research will examine how effectively these standards were applied, also how the Jordanian public sector activate these standards ...
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This research paper examines the extent of applying the International Public Sector Accounting Standards (IPSAS) by the Jordanian public sector. Since the Jordanian public sector is recently applying these standards, so the research will examine how effectively these standards were applied, also how the Jordanian public sector activate these standards ...
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Cancer treatment and survivorship statistics, 2022
Ca-A Cancer Journal for Clinicians, 2022Kimberly D Miller +2 more
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