Results 91 to 100 of about 11,671 (162)

Gerenciamento de resultados no setor público: uma reflexão crítica à luz das IPSAS

Revista Ambiente Contábil
Objetivo: Realizar uma reflexão crítica sobre o gerenciamento de resultados no âmbito governamental a partir do processo de internacionalização das normas contábeis voltadas ao setor público.
André Henrique Sousa Barros, José Matias-Pereira, Jomar Miranda Rodrigues   +2 more
doaj   +1 more source

IMPACT OF IPSAS ADOPTION ON FINANCIAL MANAGEMENT, ACCOUNTABILITY AND TRANSPARENCY OF SELECTED GOVERNMENT PARASTATALS IN ZARIA

Malete Journal of Accounting and Finance, 2023
The change in accounting regulations on disclosure is as a result of the weaknesses and low requirements of earlier regulations. IPSAS reporting has more disclosures than former Nigeria cash basis especially for public sector.
Lawal Mohammed, M. A Odeh, B.F. Umar, U. F. Abdulkarim, S. O. Nurudeen, L Ibrahim   +5 more
doaj  

Res Ipsa

Semiotic Review
This article attempts to reconcile the semiotic model of ostension with the markedly different folkloristic use of the term. In semiotics, as well as linguistics and philosophy, ostension may be glossed as showing, rather than telling. Yet in the field of folkloristics, most invocations of ostension have regarded it as a kind of interaction with ...
Jeffrey A. Tolbert, Remo Gramigna
openaire   +1 more source

ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
core  

IPSAS-Soka Gakkai Pupuk Anti Keganasan Melalui Pameran [PDF]

, 2009
SERDANG, 20 Julai – Institut Pengajian Sains Sosial (IPSAS) Universiti Putra Malaysia (UPM) dengan kerjasama Soka Gakkai Malaysia (GSM) telah menganjurkan pameran ‘From A Culture of Violence to A Culture of Peace: Transforming the Human Spirit’ di ...
Universiti Putra Malaysia, Bahagian Komunikasi Korporat
core  

LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION [PDF]

Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13 ...
Briciu Sorin, Dragu Gabi Georgiana, Ivan Raluca   +2 more
core  

IPSAS anjur bengkel memperkasa belia dan sayang OKU [PDF]

, 2016
SERDANG, 19 Jun – Institut Pengajian Sains Sosial (IPSAS), Universiti Putra Malaysia (UPM) menganjurkan bengkel Disability Equality Training bertujuan untuk memperkasa belia dan sayang orang kurang upaya (OKU)
Universiti Putra Malaysia, Pejabat Strategi Korporat dan Komunikasi
core  

Public Sector Accounting, IPSAS and performance management - Introduction [PDF]

, 2012
The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual ...
E. Caperchione, S. Rocher
core   +1 more source

Digitization of Accounting and IPSAS Standards: The Key to Transparency and Accountability in the Algerian Public Sector

Akofena
: Algeria, like many other nations, faces substantial challenges in enhancing the efficiency and transparency of its public sector accounting system. Although global technological advancements and the adoption of accounting digitization are widespread ...
Mohammed Reda BENDOUKHA & Kalloum BOUFELDJA
doaj   +1 more source

Res Ipsa Loquitur

Indian Journal of Medical and Paediatric Oncology, 2019
Sujit Nilegaonkar, Padmaj Kulkarni
openaire   +2 more sources