Interpretation and application of IPSAS:
"Interpretation and Application of International Public Sector Accounting Standards is a practical guide to implementing IPSAS. It includes descriptions of all of the IPSAS and the role of the IPSASB, and demonstrates their practical application through the use of case studies and examples thro...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken
Wiley
2016
|
| Schriftenreihe: | Wiley Regulatory Reporting
|
| Schlagworte: | |
| Online-Zugang: | FRO01 UBG01 Volltext |
| Zusammenfassung: | "Interpretation and Application of International Public Sector Accounting Standards is a practical guide to implementing IPSAS. It includes descriptions of all of the IPSAS and the role of the IPSASB, and demonstrates their practical application through the use of case studies and examples throughout. The book also includes a chapter on managing the change processes for a public sector entity which is moving to IPSAS (either to IPSAS under accrual basis of accounting or to cash accounting IPSAS), as well as providing an overview on the global status of IPSAS, showing which countries have adopted and how"-- |
| Beschreibung: | Machine generated contents note: Foreword vii Acknowledgements ix About the Authors xi List of IPSAS with Corresponding IFRS xiii List of IPSAS with Brief Description xv Part 1 Introducing Public Sector Accounting 1 Introduction 3 2 Why Converge Public Sector Accounting Practices? 11 3 The IPSASB 17 Part 2 Accrual-based IPSAS 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts 35 5 Financial Statements 55 6 Disclosure Standards 109 7 Long-Term (Non-Current) Assets 123 8 Current Assets 167 9 Service Concession Arrangements: Grantor 175 10 Leases and Leasing Arrangements 187 11 Revenues and Expenses 207 12 Employee Benefits, Social Benefits, and Other Liabilities 243 13 Provisions and Contingencies 257 14 Budget Reporting 271 15 Financial Instruments 285 16 Consolidations and Strategic Investments 307 17 Specific Standards: Accounting for Agriculture and Accounting in Hyperinflation Economies 327 18 Recommended Practice Guidelines (RPGs) 339 Part 3 Cash-Based IPSAS 19 Cash Basis IPSAS 351 Part 4 Making the Transition to IPSAS and Closing 20 Making the Transition to IPSAS 375 Conclusion 407 Annex 1: Brief Description of IPSAS 409 Annex 2: Key Characteristics of Public Sector Entities 413 Annex 3: Employee Benefits: An Overview of the Key Principles 415 Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case Example: Iceland IPSAS Implementation Plan 417 Bibliography 425 Index Includes bibliographical references and index |
| Beschreibung: | 1 online resource |
| ISBN: | 9781119010319 1119010314 9781119170327 111917032X 1119010292 9781119010296 |
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| 245 | 1 | 0 | |a Interpretation and application of IPSAS |c Caroline Aggestam-Pontoppidan |
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| 500 | |a Machine generated contents note: Foreword vii Acknowledgements ix About the Authors xi List of IPSAS with Corresponding IFRS xiii List of IPSAS with Brief Description xv Part 1 Introducing Public Sector Accounting 1 Introduction 3 2 Why Converge Public Sector Accounting Practices? 11 3 The IPSASB 17 Part 2 Accrual-based IPSAS 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts 35 5 Financial Statements 55 6 Disclosure Standards 109 7 Long-Term (Non-Current) Assets 123 8 Current Assets 167 9 Service Concession Arrangements: Grantor 175 10 Leases and Leasing Arrangements 187 11 Revenues and Expenses 207 12 Employee Benefits, Social Benefits, and Other Liabilities 243 13 Provisions and Contingencies 257 14 Budget Reporting 271 15 Financial Instruments 285 16 Consolidations and Strategic Investments 307 17 Specific Standards: Accounting for Agriculture and Accounting in Hyperinflation Economies 327 18 Recommended Practice Guidelines (RPGs) 339 Part 3 Cash-Based IPSAS 19 Cash Basis IPSAS 351 Part 4 Making the Transition to IPSAS and Closing 20 Making the Transition to IPSAS 375 Conclusion 407 Annex 1: Brief Description of IPSAS 409 Annex 2: Key Characteristics of Public Sector Entities 413 Annex 3: Employee Benefits: An Overview of the Key Principles 415 Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case Example: Iceland IPSAS Implementation Plan 417 Bibliography 425 Index | ||
| 500 | |a Includes bibliographical references and index | ||
| 520 | |a "Interpretation and Application of International Public Sector Accounting Standards is a practical guide to implementing IPSAS. It includes descriptions of all of the IPSAS and the role of the IPSASB, and demonstrates their practical application through the use of case studies and examples throughout. The book also includes a chapter on managing the change processes for a public sector entity which is moving to IPSAS (either to IPSAS under accrual basis of accounting or to cash accounting IPSAS), as well as providing an overview on the global status of IPSAS, showing which countries have adopted and how"-- | ||
| 630 | 0 | 4 | |a International public sector accounting standard |
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| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Financial |2 bisacsh | |
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| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Finance, Public / Accounting / Standards | |
| 700 | 1 | |a Andernack, Isabelle |d 1972- |e Sonstige |4 oth | |
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Datensatz im Suchindex
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| any_adam_object | |
| author | Aggestam-Pontoppidan, Caroline 1975- |
| author_facet | Aggestam-Pontoppidan, Caroline 1975- |
| author_role | aut |
| author_sort | Aggestam-Pontoppidan, Caroline 1975- |
| author_variant | c a p cap |
| building | Verbundindex |
| bvnumber | BV043738113 |
| collection | ZDB-35-WIC |
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| dewey-full | 657/.8350218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.8350218 |
| dewey-search | 657/.8350218 |
| dewey-sort | 3657 78350218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV043738113 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:33:45Z |
| institution | BVB |
| isbn | 9781119010319 1119010314 9781119170327 111917032X 1119010292 9781119010296 |
| language | English |
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| physical | 1 online resource |
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| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley Regulatory Reporting |
| spelling | Aggestam-Pontoppidan, Caroline 1975- Verfasser aut Interpretation and application of IPSAS Caroline Aggestam-Pontoppidan Hoboken Wiley 2016 1 online resource txt rdacontent c rdamedia cr rdacarrier Wiley Regulatory Reporting Machine generated contents note: Foreword vii Acknowledgements ix About the Authors xi List of IPSAS with Corresponding IFRS xiii List of IPSAS with Brief Description xv Part 1 Introducing Public Sector Accounting 1 Introduction 3 2 Why Converge Public Sector Accounting Practices? 11 3 The IPSASB 17 Part 2 Accrual-based IPSAS 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts 35 5 Financial Statements 55 6 Disclosure Standards 109 7 Long-Term (Non-Current) Assets 123 8 Current Assets 167 9 Service Concession Arrangements: Grantor 175 10 Leases and Leasing Arrangements 187 11 Revenues and Expenses 207 12 Employee Benefits, Social Benefits, and Other Liabilities 243 13 Provisions and Contingencies 257 14 Budget Reporting 271 15 Financial Instruments 285 16 Consolidations and Strategic Investments 307 17 Specific Standards: Accounting for Agriculture and Accounting in Hyperinflation Economies 327 18 Recommended Practice Guidelines (RPGs) 339 Part 3 Cash-Based IPSAS 19 Cash Basis IPSAS 351 Part 4 Making the Transition to IPSAS and Closing 20 Making the Transition to IPSAS 375 Conclusion 407 Annex 1: Brief Description of IPSAS 409 Annex 2: Key Characteristics of Public Sector Entities 413 Annex 3: Employee Benefits: An Overview of the Key Principles 415 Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case Example: Iceland IPSAS Implementation Plan 417 Bibliography 425 Index Includes bibliographical references and index "Interpretation and Application of International Public Sector Accounting Standards is a practical guide to implementing IPSAS. It includes descriptions of all of the IPSAS and the role of the IPSASB, and demonstrates their practical application through the use of case studies and examples throughout. The book also includes a chapter on managing the change processes for a public sector entity which is moving to IPSAS (either to IPSAS under accrual basis of accounting or to cash accounting IPSAS), as well as providing an overview on the global status of IPSAS, showing which countries have adopted and how"-- International public sector accounting standard International public sector accounting standard fast BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting / Standards fast Finanzwirtschaft Wirtschaft Finance, Public / Accounting / Standards Andernack, Isabelle 1972- Sonstige oth https://onlinelibrary.wiley.com/doi/book/10.1002/9781119170327 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Aggestam-Pontoppidan, Caroline 1975- Interpretation and application of IPSAS International public sector accounting standard International public sector accounting standard fast BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting / Standards fast Finanzwirtschaft Wirtschaft Finance, Public / Accounting / Standards |
| title | Interpretation and application of IPSAS |
| title_auth | Interpretation and application of IPSAS |
| title_exact_search | Interpretation and application of IPSAS |
| title_full | Interpretation and application of IPSAS Caroline Aggestam-Pontoppidan |
| title_fullStr | Interpretation and application of IPSAS Caroline Aggestam-Pontoppidan |
| title_full_unstemmed | Interpretation and application of IPSAS Caroline Aggestam-Pontoppidan |
| title_short | Interpretation and application of IPSAS |
| title_sort | interpretation and application of ipsas |
| topic | International public sector accounting standard International public sector accounting standard fast BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting / Standards fast Finanzwirtschaft Wirtschaft Finance, Public / Accounting / Standards |
| topic_facet | International public sector accounting standard BUSINESS & ECONOMICS / Accounting / Financial Finance, Public / Accounting / Standards Finanzwirtschaft Wirtschaft |
| url | https://onlinelibrary.wiley.com/doi/book/10.1002/9781119170327 |
| work_keys_str_mv | AT aggestampontoppidancaroline interpretationandapplicationofipsas AT andernackisabelle interpretationandapplicationofipsas |