Results 21 to 30 of about 417,201 (254)
Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts [PDF]
, 2019 The PULSAR Program, launched in 2017, is a regional and country level program for 13 beneficiary countries in Europe and Central Asia. Its objective is to support the enhancement of public sector accounting and financial reporting frameworks, in line ...
Bergmann, Andreas +5 more
core +1 more source
Audit Financiar, 2016 Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to ...
Marinela Daniela MANEA
doaj +1 more source
International Journal of Financial Research, 2019 This study evaluated the relationship between IPSAS adoption and financial reporting quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on credibility and comparability of financial statements. Additionally; salient factors influencing IPSAS implementation were investigated.
Ademola, A.O. +4 more
openaire +2 more sources
Учёт. Анализ. Аудит, 2018 The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards.
T. U. Druzhilovskaya +1 more
doaj +1 more source
Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process
Tatiana Railean
doaj
IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity
Jurnal Economia, 2023 This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
doaj +1 more source
Arthritis Care &Research, Accepted Article.Objective The objective of this study was to describe the longitudinal disease course and pulmonary outcomes of North American patients with melanoma differentiation‐associated gene 5 antibody (MDA5 ab) associated dermatomyositis (DM). Methods Thirty patients with MDA5 ab DM were identified in a single center longitudinal cohort of 352 patients with ...
Jenice X Cheah +8 more
wiley +1 more source
E3S Web of Conferences, 2018 Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the ...
Kazaryan Ruben
doaj +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2023 The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations.
L. B. Trofimova
doaj +1 more source
Innovating Aircraft Repair Processes: The Role of Digitalization in Sustainability
Advanced Engineering Materials, EarlyView.This research explores how digitalization—by storing detailed non‐destructive testing data in structured DICONDE databases and creating a standard data model of the component—innovates aviation maintenance and repair processes. Coupled with a developed state‐based simulation model, it enables data‐driven, sustainable repair strategies that reduce waste,
Johanna Aigner +3 more
wiley +1 more source