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IPSAS Explained
Thomas Muller-Marques Berger
John Wiley & Sons (2009)
Kovakantinen kirja
45,10
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IPSAS Explained
Thomas Müller-Marqués Berger
John Wiley & Sons (2012)
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60,90
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IPSAS Explained - A Summary of International Public Sector Accounting Standards
Thomas Müller-Marqués Berger
John Wiley & Sons Inc (2018)
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63,60
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IPSAS Explained
45,10 €
John Wiley & Sons
Sivumäärä: 208 sivua
Asu: Kovakantinen kirja
Julkaisuvuosi: 2009, 04.09.2009 (lisätietoa)

Public sector accounting is, at present, practiced in diverse ways globally, at odds with the tenets of New Public Management to reduce bureaucracy, and to achieve comparable standards in terms of accountability, transparency and competition. The International Public Sector Accounting Standards Board (IPSASB) aim to harmonise public sector accounting with their International Public Sector Accounting Standards (IPSASs). A valuable contribution to the further development and alignment of public sector accounting, this book provides decision-makers in the public sector with an overview of the IPSAS and the International Public Sector Accounting Standards Board. Opening with an examination of the objectives of the standards, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases. Each IPSAS is presented in brief, focusing on the core content of the relevant standard.


Contents I Introduction

1 The International Public Sector Accounting Standards Board (IPSASB)

1.1 General information

1.2 Structure and organization of the IPSASB

1.3 Objectives of the IPSASB

1.4 Members of the IPSASB

2 International accounting standards for the public sector

2.1 Overview of international accounting standards for the public sector

2.2 History of the International Public Sector Accounting Standards

2.3 Scope 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 Procedures for developing accounting standards

2.7 IPSASs for accrual basis of accounting and cash basis of accounting

2.8 Background to the introduction of international accounting standards for the public sector

2.9 Provisions for the transition from the cash basis to the accrual basis of accounting

3 Measurement bases in accordance with IPSASs

3.1 Cost

3.2 Fair value

3.3 Present value

II 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

IPSAS 7: Investments in Associates

IPSAS 8: Interests in Joint Ventures

IPSAS 9: Revenue from Exchange Transactions

IPSAS 10: Financial Reporting in Hyperinflationary Economies

IPSAS 11: Construction Contracts

IPSAS 12: Inventories

IPSAS 13: Leases

IPSAS 14: Events after the Reporting Date

IPSAS 15: Financial Instruments: Disclosure and Presentation

IPSAS 16: Investment Property

IPSAS 17: Property, Plant and Equipment

IPSAS 18: Segment Reporting

IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets

IPSAS 20: Related Party Disclosures

IPSAS 21: Impairment of Non-Cash-Generating Assets

IPSAS 22: Disclosure of Information About the General Government Sector

IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers)

IPSAS 24: Presentation of Budget Information in Financial Statements

IPSAS 25: Employee Benefits

IPSAS 26: Impairment of Cash-Generating Assets

III Cash basis IPSAS.

Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting

Further Reading

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