IPSAS versus National Norms on Public Institutions' Own Capitals

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

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Year of publication:	2008-05-16
Authors:	Ecobici, Nicolae
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	IPSAS \| national norms \| own capitals \| accrual accounting \| cash accounting \| reference frame \| residual interest \| financial standing

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	M0 - Business Administration and Business Economics; Marketing; Accounting. General ; L32 - Public Enterprises ; M41 - Accounting ; H83 - Public Administration ; L33 - Comparison of Public and Private Enterprises; Privatization; Contracting Out ; M40 - Accounting and Auditing. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005790188