Results 21 to 30 of about 16,584 (300)
The adoption of replacement cost in the international public sector accounting standards
Corporate governance: A search for emerging trends in the pandemic times, 2021 The research aims to focus on the current application of fair value and, specifically, on the current adoption of the RC and the chance to find a more uniform technical definition of the RC, in the perspective that the IPSASB approach in relation to the RC appears sometimes contradictory.
Matteo Pozzoli +2 more
openaire +3 more sources
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
doaj +1 more source
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
doaj +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
The future for the replacement cost in the International Public Sector Accounting Standards
Risk Governance and Control: Financial Markets and Institutions, 2021 The purpose of this paper is to review academic literature and professional practice guidance in relation to the replacement cost (RC) method of valuation in public sector financial accounting. The replacement cost is regarded as being the most appropriate basis for the determination of fair value when the fair value of the asset could not be reliably ...
Izzo, Teresa +2 more
openaire +2 more sources
A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009).
Nistor Cristina
doaj
The Problems of Accounting in a Public Institution: The Case of Slovenia [PDF]
Financial Theory and Practice, 2007 In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects.
Meta Duhovnik
doaj
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
European public sector accounting [PDF]
, 2019 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
Peter C. Lorson +2 more
core +1 more source