Results 11 to 20 of about 310 (181)
The Application of IPSAS in Portugal
, 2021 This chapter aims to discuss Portugal’s experience in using an IPSAS-based accounting system—the SNC-AP. Despite more than 20 years of experience using accrual accounting, Portugal is in its beginning stages of SNC-AP implementation. Starting from a description of the normative process and the reforms implemented by the Portuguese government, this ...
Gomes, Patrícia +2 more
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, 2023 This chapter sets forth the Chapter 9 by presenting the accounting treatment of selected economic transactions. By using a case study of a municipality, specific accounting issues will be worked through using the standards and other pronouncements of the IPSASB.
Haustein, Ellen +3 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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Cíborgs: res ipsa loquitur [PDF]
Cuadernos Electrónicos de Filosofía del Derecho, 2020 En el presente trabajo analizamos el daño desproporcionado sobre la naturaleza humana causado por el fenómeno cíborg a través de su encaje en la regla res ipsa loquitur, o la cosa habla por sí sola. Por un lado, fundamentamos lo que denominados naturaleza humana haciendo referencia a las iguales capacidades humanas, necesarias en el cumplimiento de ...
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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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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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Revista de Administração Pública, 2010 O impairment no setor público tem sido pouco discutido no meio acadêmico. Os órgãos normatizadores têm publicado pronunciamentos sobre o assunto, enquanto muitas dúvidas surgem e permanecem sem resposta.
Luiz Nelson Guedes de Carvalho +2 more
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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
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