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Interpretation and application of IPSAS / Caroline Aggestam-Pontoppidan; Isabelle Andernack
Chichester, West Sussex : Wiley, 2016
xix, 443 pages. ; 24 cm.
Ký hiệu phân loại (DDC): 657.835
Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world.
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