IPSAS explained: a summary of International Public Sector Accounting Standards
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2012
|
| Ausgabe: | 2. ed., 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 241 S. graph. Darst. |
Internformat
MARC
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| 246 | 1 | 3 | |a International Public Sector Accounting Standards explained |
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| 300 | |a XIV, 241 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804149515107696640 |
|---|---|
| adam_text | Titel: IPSAS explained
Autor: Müller-Marqués Berger, Thomas
Jahr: 2012
Contents
Foreword..............................................................................................VII
Contents...............................................................................................IX
Abbreviations.......................................................................................XII
I. Introduction: General information about IPSASs and the IPSASB........1
1 The International Public Sector Accounting Standards Board...................1
1.1 General information.......................................................................1
1.2 Structure and organization of the IPSASB........................................2
1.3 Objectives of the IPSASB................................................................4
1.4 Oversight of the IPSASB.................................................................4
1.5 Members of the IPSASB..................................................................6
2 International accounting standards for the public sector..........................7
2.1 Overview of international accounting standards for the public
sector...........................................................................................7
2.2 History of the International Public Sector Accounting Standards......10
2.3 Scope of the International Public Sector Accounting Standards........10
2.4 General purpose financial statements............................................11
2.5 Authority of the International Public Sector Accounting Standards... 11
2.6 Strategy of the IPSASB................................................................13
2.7 The Conceptual Framework project...............................................14
2.8 Other current projects of the IPSASB.............................................19
2.9 Process for reviewing and modifying IASB documents.....................24
2.10 Procedures for developing accounting standards............................27
2.11 IPSASs for accrual basis of accounting and cash basis of
accounting..................................................................................30
2.12 Background to the application of international accounting
standards for the public sector......................................................31
2.13 Provisions for the transition from the cash basis to the accrual
basis of accounting......................................................................33
3 Measurement bases in accordance with IPSASs.....................................34
3.1 Cost...........................................................................................34
3.2 Fair value....................................................................................36
3.3 Present value..............................................................................37
Ernst Young lx
Contents
II. Impact of the global financial crisis and the sovereign debt crisis on
public sector accounting.................................................................38
1 Context of the global financial crisis 2008-2009...................................38
2 Accounting issues relating to public sector interventions........................40
2.1 Accounting for recapitalization or investments...............................41
2.2 Accounting for fiscal support........................................................42
2.3 Accounting for financial guarantees..............................................43
3 The sovereign debt crisis.....................................................................44
3.1 Evolution of the crisis..................................................................44
3.2 Major measures taken to solve the crisis in 2010 and 2011.............46
3.3 Effects of the sovereign debt crisis on public sector financial
management...............................................................................48
III. Overview of accrual basis IPSASs....................................................51
IPSAS 1: Presentation of Financial Statements.............................................51
IPSAS 2: Cash Flow Statement....................................................................60
IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors.....65
IPSAS 4: The Effects of Changes in Foreign Exchange Rates..........................70
IPSAS 5: Borrowing Costs...........................................................................73
IPSAS 6: Consolidated and Separate Financial Statements.............................76
IPSAS 7: Investments in Associates.............................................................82
IPSAS 8: Interests in Joint Ventures............................................................86
IPSAS 9: Revenue from Exchange Transactions............................................90
IPSAS 10: Financial Reporting in Hyperinflationary Economies.......................95
IPSAS 11: Construction Contracts...............................................................97
IPSAS 12: Inventories...............................................................................101
IPSAS 13: Leases.....................................................................................106
IPSAS 14: Events after the Reporting Date.................................................112
IPSAS 15: Financial Instruments: Disclosure and Presentation......................116
IPSAS 16: Investment Property.................................................................120
IPSAS 17: Property, Plant and Equipment..................................................125
IPSAS 18: Segment Reporting...................................................................133
IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets..............136
IPSAS 20: Related Party Disclosures..........................................................142
IPSAS 21: Impairment of Non-Cash-Generating Assets................................145
X IPSAS Explained
Contents
IPSAS 22: Disclosure of Information About the General Government Sector ..150
IPSAS 23: Revenue from Non-Exchange Transactions (Taxes
and Transfers).........................................................................................153
IPSAS 24: Presentation of Budget Information in Financial Statements.........160
IPSAS 25: Employee Benefits....................................................................165
IPSAS 26: Impairment of Cash-Generating Assets.......................................175
IPSAS 27: Agriculture...............................................................................181
IPSAS 28: Financial Instruments: Presentation............................................186
IPSAS 29: Financial Instruments: Recognition and Measurement..................189
IPSAS 30: Financial Instruments: Disclosures..............................................195
IPSAS 31: Intangible Assets......................................................................199
IPSAS 32: Service Concession Arrangements: Grantor.................................206
IV. Overview of current Exposure Drafts............................................216
IPSAS ED 46: Recommended Practice Guideline: Reporting on the
Long-Term Sustainability of a Public Sector Entity s Finances.......................216
IPSAS ED 47: Financial Statement Discussion and Analysis...........................224
V. Cash Basis IPSAS.........................................................................229
Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting....229
Further reading...................................................................................236
Ernst Young
XI
|
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| physical | XIV, 241 S. graph. Darst. |
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| spelling | Müller-Marqués Berger, Thomas Verfasser aut IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger International Public Sector Accounting Standards explained 2. ed., 1. publ. Chichester Wiley 2012 XIV, 241 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier International Public Sector Accounting Standards (DE-588)7568734-3 gnd rswk-swf International Public Sector Accounting Standards (DE-588)7568734-3 s 1\p DE-604 Erscheint auch als Online-Ausgabe 978-1-118-40012-8 Erscheint auch als Online-Ausgabe 978-1-118-40013-5 Erscheint auch als Online-Ausgabe 978-1-118-40014-2 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025300915&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Müller-Marqués Berger, Thomas IPSAS explained a summary of International Public Sector Accounting Standards International Public Sector Accounting Standards (DE-588)7568734-3 gnd |
| subject_GND | (DE-588)7568734-3 |
| title | IPSAS explained a summary of International Public Sector Accounting Standards |
| title_alt | International Public Sector Accounting Standards explained |
| title_auth | IPSAS explained a summary of International Public Sector Accounting Standards |
| title_exact_search | IPSAS explained a summary of International Public Sector Accounting Standards |
| title_full | IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger |
| title_fullStr | IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger |
| title_full_unstemmed | IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger |
| title_short | IPSAS explained |
| title_sort | ipsas explained a summary of international public sector accounting standards |
| title_sub | a summary of International Public Sector Accounting Standards |
| topic | International Public Sector Accounting Standards (DE-588)7568734-3 gnd |
| topic_facet | International Public Sector Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025300915&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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