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428 results - showing 221 - 230
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IPSAS: Case study Hot

Uploaded by Ellen Haustein     December 09, 2019     1878  
Author(s)
Paper language
English
Keywords
Public sector specific standards; IPSAS; non-cash generating assets; non-exchange transactions; service concessions
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Overview of IPSAS on public sector specific topics Hot

Uploaded by Ellen Haustein     December 09, 2019     4837  
Author(s)
Paper language
English
Keywords
Public sector specific standards, IPSAS, non-cash generating assets
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Reporting components and reliability issues Hot

Uploaded by Ellen Haustein     December 09, 2019     3272  
Author(s)
Susana Jorge
Paper language
English
Keywords
IPSAS; reporting entity; financial statements; non-financial information; transparency; auditing
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Read more
IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     2667  
Author(s)
Susana Jorge
Paper language
English
Keywords
financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     1853  
Author(s)
Susana Jorge
Paper language
English
Keywords
financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
IPSAS: History - Spread - Use Hot

Uploaded by Ellen Haustein     December 09, 2019     1893  
Author(s)
Paper language
English
Keywords
IPSAS; international accounting; accounting harmonisation
Category
  • Comparative Research
  • Financial accounting
Read more
Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS Hot

Uploaded by Ellen Haustein     December 09, 2019     2239  
Author(s)
Paper language
English
Keywords
Public sector accounting, accounting harmonisation, IFRS, IPSAS, GFS
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Theoretical approaches to financial purposes and principles Hot

Uploaded by Ellen Haustein     December 09, 2019     1818  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Financial accounting; accrual; cash and modified basis of accounting; accounting theories; conventions and principles; conceptual framework
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Budgets and budgetary accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     2393  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Budget plannin; budgetary accounting; budget models; types of appropriations
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Read more
Differences between private and public sector accounting Hot

Uploaded by Ellen Haustein     December 09, 2019     5547  
Author(s)
Andy Wynne
Paper language
English
Keywords
accountability; accounting standards; accrual; citizens; assets; balance sheet; budget; depreciation; financial accounting; financial reporting; financial statements; liabilities; New Public Management; private sector accounting; public sector accounting;
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
Read more
428 results - showing 221 - 230
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