A adopção das IPSAS em Portugal conduzirá necessariamente ao relato de informação financeira comparável no âmbito do Sector Público Administrativo? [PDF]
, 2014 Jornadas realizadas em Leiria de 6-8 de fevereiro de 2014As demonstrações financeiras públicas podem ser menos comparáveis do que os seus utilizadores, habitualmente, presumem.
Pinho, Carlos, Santos, Paula Gomes dos
core
Arguments for introducing accrual based accounting in the public sector [PDF]
From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Bunea-Bontaş, Cristina Aurora +1 more
core +1 more source
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) ADOPTION AND QUALITY OF FINANCIAL REPORTING IN THE NIGERIAN PUBLIC SECTOR [PDF]
, 2016 The paper examines the impact of IPSAS adoption on the quality of financial reporting in the Nigerian public sector. 164 respondents selected from the account departments of all government ministries under the Lagos State public service were sampled ...
ERIN, Olayinka +3 more
core
How useful is consolidation of public sector entities' financial statements ? [PDF]
, 2013 Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation ...
Bucher, R., Soguel, N.
core
Innovar: Revista de Ciencias Administrativas y Sociales, 2011 El presente artículo tiene por objetivo analizar el proceso que se está siguiendo para adoptar las normas internacionales de Contabilidad para el sector Público (ipsas, por su sigla en inglés) como innovación en los sistemas de contabilidad ...
Carlos E. Araya-Leandro +2 more
doaj
FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING [PDF]
. At the beginning of the third millennium, the role of accounting changed fundamentally,including in terms of the major intervention in collecting and treating information used to achieve anefficient management that will support the future evolution of ...
Iuliana Cenar
core
Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS [PDF]
, 2008 Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten ...
Stein, Bärbel
core
Relativistic Quark Model Based Description of Low Energy NN Scattering
, 1994 A description of the NN scattering is constructed starting from the $\pi, \eta, \eta'$ pseudoscalar-, the $\rho, \phi, \omega$ vector-, and the $\varepsilon(600), a_0, f_0(1400)$ scalar - meson-nucleon coupling constants, which we obtain within a ...
Antalik, R., Lyubovitskij, V. E.
core +1 more source
European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]
Ovidius University Annals: Economic Sciences SeriesThe present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel +1 more
doaj
Evaluating the Reality and Prospects of IPSAS Implementation in Algeria
Finance, Accounting and Business AnalysisPurpose: This study aims to illuminate the current state of public sector accounting in Algeria and explore the prospects for transition to International Public Sector Accounting Standards (IPSAS) by investigating the potential advantages and challenges ...
Widad Benzine
doaj +1 more source