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Interpretation and application of IPSAS /
"Clear, practical IPSAS guidance, explanation, and examples 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 thei...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
West Sussex, United Kingdom :
John Wiley & Sons Ltd.,
2016.
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| Colección: | Wiley regulatory reporting
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| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
MARC
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| 100 | 1 | |a Aggestam-Pontoppidan, Caroline, |d 1975- | |
| 245 | 1 | 0 | |a Interpretation and application of IPSAS / |c Caroline Aggestam-Pontoppidan. |
| 264 | 1 | |a West Sussex, United Kingdom : |b John Wiley & Sons Ltd., |c 2016. | |
| 264 | 4 | |c ©2016 | |
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| 520 | |a "Clear, practical IPSAS guidance, explanation, and examples 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. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more"-- |c Provided by publisher. | ||
| 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"-- |c Provided by publisher. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 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. | ||
| 588 | 0 | |a Print version record and CIP data provided by publisher. | |
| 505 | 0 | |a Interpretation and Application of IPSAS; Contents; Foreword; Acknowledgements; About the Authors; Caroline Aggestam Pontoppidan; Isabelle Andernack; List of IPSAS with Corresponding IFRS; Full listing of all IPSAS and IFRS "equivalent" as at 2 March 2015; List of IPSAS with Brief Description; Disclaimer; Part 1 Introducing Public Sector Accounting; 1 Introduction; Aim of the Book; IPSAS and Public Sector Entities; Structure of the Book; 2 Why Converge Public Sector Accounting Practices?; Transparency; Accountability; Why is there an Interest in Global Convergence of Public Sector Accounting? | |
| 505 | 8 | |a Conclusion3 The IPSASB; A Review of Events that have Shaped Todays IPSASB; The Establishment of the Public Sector Committee (PSC) of IFAC; Advancing the Work of the PSC (1990s); The PSC Becomes the IPSASB; Current Objectives, Structure, and Members of the IPSASB; Relationship between the IASB and the IPSASB; Oversight and Governance of the IPSASB; An Overview of the Responses Received; Key Issue Raised in the Responses: Funding; Final Outcome of the Governance Review; IPSASB Work in Process; New Pronouncements; IPSAS 33, First-time Adoption of Accrual Basis IPSAS; New IPSAS; Work-in-progress. | |
| 505 | 8 | |a ConclusionPart 2 Accrual-based IPSAS ; 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts; Principles-based Accrual Accounting; Background and Purpose of the IPSASB Conceptual Framework; The Content of the Conceptual Framework; Preface; Chapter 1. Role and Authority of the Conceptual Framework ; Chapter 2. Objectives and Users of General Purpose Financial Reporting; Chapter 3. Qualitative Characteristics; Chapter 4. Reporting Entity; Chapter 5. Elements in Financial Statements ; Chapter 6: Recognition in Financial Statements. | |
| 505 | 8 | |a Chapter 7: Measurement of Assets and Liabilities in Financial Statements Chapter 8: Presentation of Information in General Purpose Financial Statements ; 5 Financial Statements; Presentation of Financial Statements; Fair Presentation; Going Concern; Materiality and Aggregation; Offsetting7; Comparative Information; Structure, Frequency, and Content of Financial Statements; Statement of Financial Position; Statement of Financial Performance; The Statement of Changes in Net Assets/Equity ; Notes to the Financial Statements; Estimation of Uncertainty -- Key Sources; Cash Flow Statement. | |
| 505 | 8 | |a DisclosuresSegment Reporting; Identifying Segments; Discontinued Operations16 ; Disclosure; Accounting Policies, Changes in Accounting Estimates, and Errors; Changes in Accounting Policy; Events After the Reporting Date; Authorizing Financial Statements for Issue; Adjusting versus Non-adjusting Events; Dividends; Going Concern; Disclosure; 6 Disclosure Standards; Related Party Disclosures; Definition of a Related Party; Identifying Related Parties; Disclosures; Disclosure about the General Government Sector; Objective; The Link to Government Statistical Reporting. | |
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
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| 700 | 1 | |a Andernack, Isabelle, |d 1972- | |
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