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Book Cover
E-book
Author Berger, Thomas Müller-Marqués

Title IPSAS Explained : a Summary of Standards and Principles of International Public Sector Accounting Standards
Edition 3rd ed
Published Newark : John Wiley & Sons, Incorporated, 2018

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Description 1 online resource (371 pages)
Contents Intro; IPSAS Explained; Foreword; Contents; Abbreviations; I. Introduction: General information about IPSASs and the IPSASB; 1 The International Public Sector Accounting Standards Board; 1.1 General information; 1.2 Structure and organization of IPSASB; 1.3 Objectives of the IPSASB; 1.4 Governance and oversight of the IPSASB; 1.5 Members of the IPSASB; 1.6 The strategy and work plan of the IPSASB; 2 International accounting standards for the public sector; 2.1 Overview of international accounting standards for the public sector
2.2 History of the International Public Sector Accounting Standards2.3 Applicability of the International Public Sector Accounting Standards; 2.4 General purpose financial statements; 2.5 Authority of the International Public Sector Accounting Standards; 2.6 IPSASs for accrual basis of accounting and cash basis of accounting; 2.7 Background to the application of international accounting standards for the public sector; 2.8 Provisions for the transition from the cash basis to the accrual basis of accounting; 2.9 Procedures for developing accounting standards
2.10 Process for reviewing and modifying IASB documents2.11 Process for considering GFS reporting guidelines during development of IPSASs; 2.12 Current projects of the IPSASB; 3 IPSASBâ#x80;#x99;s Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities; 3.1 Background; 3.2 Key characteristics of the public sector; 3.3 Role and authority of the Framework; 3.4 Objectives and users of general purpose financial reporting; 3.5 Qualitative characteristics; 3.6 Reporting entity; 3.7 Elements in the financial statements; 3.8 Recognition in financial statements
3.9 Measurement of assets and liabilities in financial statements3.10 Presentation in GPFRs; II. Costs versus benefits of implementing accrual accounting in the public sector; 1 Cost-benefit assessments for implementation; 2 Summary of expected benefits and positive impacts of implementing IPSASs; 3 Expected costs of implementing IPSASs; 4 Expected challenges of IPSAS implementation; III. International developments in public sector accounting; 1 Africa; 1.1 Current situation in Africa; 1.2 Reform movements underway in Africa; 1.3 Outlook; 2 Europe; 2.1 Current situation in Europe
2.2 Reform movements underway in Europe2.3 Current status of the EPSAS project; 2.4 EPSAS framework and governance; 3 Latin America and the Caribbean; 3.1 Current situation in Latin America and the Caribbean; 3.2 Reform movements underway in LAC; 3.3 Outlook; IV. Overview of accrual basis IPSASs; IPSAS 1: Presentation of Financial Statements; IPSAS 2: Cash Flow Statement; IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5: Borrowing Costs; IPSAS 6: Consolidated and Separate Financial Statements
Notes IPSAS 7: Investments in Associates
Print version record
SUBJECT International public sector accounting standard. http://id.loc.gov/authorities/names/no00051562
International public sector accounting standard fast
Subject Finance, Public -- Accounting -- Standards
Finance, Public -- Accounting -- Standards
Form Electronic book
ISBN 9781119415046
1119415047