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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 |
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| 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 |
Tabla de Contenidos:
- 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?
- 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.
- 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.
- 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.
- 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.