Search Results - subject:"IPSASB"

Did you mean: subject:"ipsas" (60 results)

Designing international public sector accounting standards : an analysis of constituents' participation through comment letters

Bisogno, Marco; Manes Rossi, Francesca; Sicilia, … - In: Financial accountability and management 38 (2022) 4, pp. 661-685

Persistent link: https://www.econbiz.de/10013464783

PUBLIC SECTOR COMBINATIONS: A NEW CHALLENGE FOR IPSASB

INA, MITU; ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2013) 2, pp. 540-549

The International Public Sector Accounting Standards Board (IPSASB) has released in June 2012 a Consultation Paper (CP … official website of the IPSASB. To this end, we analyse the answers to seven specific matters for comment (SMCs) and nine … to commercial transactions and recommend the IPSASB to explore more in depth public sector oriented situations. The …

Persistent link: https://www.econbiz.de/10010733819

CHARACTERISTIC FACTORS FOR PUBLIC SECTOR IN FINANCIAL DISCLOSURE

Silvia, Nistor Cristina - In: Studies in Business and Economics 8 (2013) 1, pp. 86-94

elements of the public sector should be defined and quantified as the impact on financial reporting. IPSASB (The International …. Through quantitative and qualitative analysis, the study will examine the themes proposed for discussion by IPSASB and how …

Persistent link: https://www.econbiz.de/10010635902