Search Results - subject:"IPSASB"

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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

The applicability of the currentoperational value for the measurement of assets in the public sector

Sánchez, Kamira; Mocavini, Fabrizio - In: Measurement in public sector financial reporting : …, (pp. 85-102). 2023

Persistent link: https://www.econbiz.de/10014287596

The magic of IPSAS accrual : the real without reality

Mkasiwa, Tausi Ally - In: International journal of public sector management 35 (2022) 6, pp. 692-706

Persistent link: https://www.econbiz.de/10013411936

Public sector accounting in Turkey : past-present-future

Yanik, Serap Sebahat; Selimoglu, Seval Kardes; … - In: Contemporary issues in public sector accounting and auditing, (pp. 173-192). 2021

Persistent link: https://www.econbiz.de/10012804035

A conceptual study on public sector accounting system : benefits and challenges

Ashoka M. L.; Aswathy P. - In: Vision : journal of Indian taxation 7 (2020) 1, pp. 72-82

Persistent link: https://www.econbiz.de/10013204874

Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions

Bisogno, Marco; Aggestam Pontoppidan, Caroline; Hodges, Ron - In: Accounting in Europe 16 (2019) 2, pp. 219-235

Persistent link: https://www.econbiz.de/10012177177

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

Advancing performance measurement : Italian local government vis-à-vis the IPSASB project

Manes Rossi, Francesca; Aversano, Natalia - In: International Journal of Productivity and Performance … 64 (2015) 1, pp. 76-93

International Public Sector Accounting Standards Board’s (IPSASB’s) Consultation Paper (CP) on Reporting Service Performance …; moreover, these results are compared with the content of the IPSASB’s CP to evaluate the role of this guide as well as the main … differences between the IPSASB’s approach and the current situation in Italy. Findings – Data collected highlight that several …

Persistent link: https://www.econbiz.de/10014798144

Advancing performance measurement : Italian local government vis-à-vis the IPSASB project

Rossi, Francesca Manes; Aversano, Natalia - In: The international journal of productivity and … 64 (2015) 1, pp. 76-93

Persistent link: https://www.econbiz.de/10010496740