IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES [PDF]
Annals of the University of Petrosani: Economics, 2022 International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector.
IULIANA CENAR, ECATERINA CIOBAN
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Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar +5 more
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Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries [PDF]
Public and Municipal FinanceInternational capital providers such as the World Bank suggest that inefficient resource allocation in developing countries remains a major challenge for borrowing countries.
Noha Alessa
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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
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Journal of Business Management and Accounting, 2017 Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices.
Maruf Mustapha +2 more
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A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
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IPSAS: History, spread and use
, 2023 International Public Sector Standards (IPSAS) have been in existence for more than two decades now. Developed by the International Public Sector Accounting Standards Board (IPSASB), the IPSAS are designed for application by national, regional and local governments, as well as related national and transnational public sector organisations.
openaire +2 more sources
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency [PDF]
BAR: Brazilian Administration Review, 2018 This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency.
Sigit Wahyu Kartiko +3 more
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Changing the University System Management: a study of the Italian scenario [PDF]
, 2015 Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates.
Lardo A +3 more
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The role of IPSAS application in meeting voters yearnings [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation: Inadequate disclosure of public account information has made a mess of public resources management regarding accountability ...
Shakirat Adepeju Babatunde
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