Title Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner / Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos, editors

Published Cham : Palgrave Macmillan, [2021]

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Description 1 online resource Series Public sector financial management Palgrave pivot Public sector financial management Palgrave pivot. Contents Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS / Tobias Polzer, Christoph Reichard; Giuseppe Grossi -- Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS / Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard -- Chapter 3. The application of the IPSAS in Portugal / Patrícia Gomes; Susana Jorge; Maria José Fernandez -- Chapter 4. The application of the IPSASs in Spain / Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos -- Chapter 5. Comparative Analysis between Portugal and Spain / Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos -- Chapter 6. General Conclusions / Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos Summary The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association Notes Includes index Bibliography Includes bibliographical references and index Notes Online resource; title from PDF title page (SpringerLink, viewed April 27, 2021) SUBJECT International public sector accounting standard. http://id.loc.gov/authorities/names/no00051562 International public sector accounting standard fast Subject Finance, Public -- Accounting -- Standards -- Spain Finance, Public -- Accounting -- Standards -- Portugal Finance, Public -- Accounting -- Standards Portugal Spain Form Electronic book Author Brusca, Isabel, editor. Gomes, Patricia, editor Fernandes, Maria Jose, 1967- editor. Montesinos Julve, Vicente, editor. ISBN 9783030631253 3030631257

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