according to CAS and IPSAS 31. Moreover the paper tries to show the share of intangible fixed assets to the total assets … International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a … subsequently the extent of possible impacts on financial situation in case of transition of financial reporting to IPSAS. …

convergence with the International Public Sector Accounting Standards (IPSAS). This paper analyses the origins, the process and … accounting information (year 2000) and the requirement to converge towards IPSAS (year 2009). Reform affects both central … this as a convenient opportunity to select which IPSAS requirements to implement, taking into account political agendas (e …

international standards of accounting (IAS and IPSAS, as the case may be). …

have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies). …

governments' efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article …

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic … terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption … literature review about IPSAS-adoption, researchers focused on only both factors (Ilie & Miose, 2012) and effects (Christiaens et …

At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been …