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180203s2018 nju o 000 0 eng d |
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|a EBLCP
|b eng
|e pn
|c EBLCP
|d DEBBG
|d AU@
|d U3W
|d OCLCQ
|d OCLCO
|d OCLCF
|d OCLCO
|d OCLCQ
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|a 9781119415046
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|a 1119415047
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|a (OCoLC)1021805610
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|a HJ9733
|b .I673 2018
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|a HCDD
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|a Berger, Thomas Müller-Marqués.
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|a IPSAS Explained :
|b a Summary of Standards and Principles of International Public Sector Accounting Standards.
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|a 3rd ed.
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|a Newark :
|b John Wiley & Sons, Incorporated,
|c 2018.
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| 300 |
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|a 1 online resource (371 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Print version record.
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|a Intro; IPSAS Explained; Foreword; Contents; Abbreviations; I. Introduction: General information about IPSASs and the IPSASB; 1 The International Public Sector Accounting Standards Board; 1.1 General information; 1.2 Structure and organization of IPSASB; 1.3 Objectives of the IPSASB; 1.4 Governance and oversight of the IPSASB; 1.5 Members of the IPSASB; 1.6 The strategy and work plan of the IPSASB; 2 International accounting standards for the public sector; 2.1 Overview of international accounting standards for the public sector.
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|a 2.2 History of the International Public Sector Accounting Standards2.3 Applicability of the International Public Sector Accounting Standards; 2.4 General purpose financial statements; 2.5 Authority of the International Public Sector Accounting Standards; 2.6 IPSASs for accrual basis of accounting and cash basis of accounting; 2.7 Background to the application of international accounting standards for the public sector; 2.8 Provisions for the transition from the cash basis to the accrual basis of accounting; 2.9 Procedures for developing accounting standards.
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|a 2.10 Process for reviewing and modifying IASB documents2.11 Process for considering GFS reporting guidelines during development of IPSASs; 2.12 Current projects of the IPSASB; 3 IPSASBâ#x80;#x99;s Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities; 3.1 Background; 3.2 Key characteristics of the public sector; 3.3 Role and authority of the Framework; 3.4 Objectives and users of general purpose financial reporting; 3.5 Qualitative characteristics; 3.6 Reporting entity; 3.7 Elements in the financial statements; 3.8 Recognition in financial statements.
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|a 3.9 Measurement of assets and liabilities in financial statements3.10 Presentation in GPFRs; II. Costs versus benefits of implementing accrual accounting in the public sector; 1 Cost-benefit assessments for implementation; 2 Summary of expected benefits and positive impacts of implementing IPSASs; 3 Expected costs of implementing IPSASs; 4 Expected challenges of IPSAS implementation; III. International developments in public sector accounting; 1 Africa; 1.1 Current situation in Africa; 1.2 Reform movements underway in Africa; 1.3 Outlook; 2 Europe; 2.1 Current situation in Europe.
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|a 2.2 Reform movements underway in Europe2.3 Current status of the EPSAS project; 2.4 EPSAS framework and governance; 3 Latin America and the Caribbean; 3.1 Current situation in Latin America and the Caribbean; 3.2 Reform movements underway in LAC; 3.3 Outlook; IV. Overview of accrual basis IPSASs; IPSAS 1: Presentation of Financial Statements; IPSAS 2: Cash Flow Statement; IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5: Borrowing Costs; IPSAS 6: Consolidated and Separate Financial Statements.
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| 500 |
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|a IPSAS 7: Investments in Associates.
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| 630 |
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|a International public sector accounting standard.
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| 630 |
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7 |
|a International public sector accounting standard
|2 fast
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| 650 |
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|a Finance, Public
|x Accounting
|x Standards.
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| 650 |
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7 |
|a Finance, Public
|x Accounting
|x Standards
|2 fast
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| 758 |
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|i has work:
|a IPSAS explained (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGDKkwKG8YmKmrg8GxjmYd
|4 https://id.oclc.org/worldcat/ontology/hasWork
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| 776 |
0 |
8 |
|i Print version:
|a Berger, Thomas Müller-Marqués.
|t IPSAS Explained : A Summary of Standards and Principles of International Public Sector Accounting Standards.
|d Newark : John Wiley & Sons, Incorporated, ©2018
|z 9781119415060
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| 856 |
4 |
0 |
|u https://ebookcentral.proquest.com/lib/holycrosscollege-ebooks/detail.action?docID=5234005
|y Click for online access
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| 903 |
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|a EBC-AC
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| 994 |
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|a 92
|b HCD
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