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Book Cover
E-book
Author Berger, Thomas, author

Title IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition / Berger, Thomas
Edition First edition
Published John Wiley & Sons, 2012
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Description 256 pages
Summary Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB
Notes Mode of access: World Wide Web
Copyright © John Wiley & Sons 2012
Issuing Body Made available through: Safari, an O'Reilly Media Company
Subject Industrial management.
Form Electronic book
Author Safari, an O'Reilly Media Company