Measurement in Public Sector Financial Reporting Theoretical Basis and Empirical Evidence.

Measurement in Public Sector Financial Reportingpresents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Caruana, Josette
Otros Autores: Bisogno, Marco, Sicilia, Mariafrancesca
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2023.
Colección:Emerald Studies in Public Service Accounting and Accountability Series.
Temas:
Finance, Public.
Financial statements.
Public finance.
Business & Economics > Public Finance.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Half Title Page
  • Series Page
  • Title Page
  • Copyright Page
  • Contents
  • List of Figures
  • List of Tables
  • List of Abbreviations
  • About the Contributors
  • Foreword
  • Preface
  • Introduction
  • Chapter 1: Exploring the Measurement Dilemma in Public Sector Financial Reporting
  • 1. Introduction
  • 2. The Scope of the Book
  • 3. Theoretical Frameworks and Methodological Approaches
  • 4. The Implications of the Book Chapters for Public Sector Accounting
  • 4.1. Part One
  • Frameworks and Methodologies
  • 4.2. Part Two
  • Measuring and Reporting the Elements of Financial Statements
  • 4.3. Part Three
  • Focusing on Heritage
  • 5. Conclusion
  • References
  • Frameworks and Methodologies
  • Chapter 2: Pathways for Implementing an Asset Information Framework for the Valuation and Management of Fixed Assets
  • 1. Introduction
  • 2. The Move from Cash to Accrual Accounting and the Opening Balance Sheet
  • 3. Literature Review: Developing an Asset Information System
  • 4. Research Methodology
  • 4.1. Malaysia
  • 4.1.1. Background and Policy Development In 2009, the Malaysian government launched the Government Asset Management Policy as a guide for government agencies to better manage their assets and explain governmental roles and responsibilities in using the as
  • 4.1.2. Asset Inventory and Asset Register Stages The Malaysia Public Works Department issued a Data Collection Guideline for Immoveable Assets and an asset coding structure. The coding system consisted of two segments to achieve a standard coding for all
  • 4.2. South Africa
  • 4.2.1. Background and Policy Development One of the major challenges for financial reforms in South Africa was the lack of reliable data on municipal assets and their values. Hence, the Public Finance Management Act 1 of 1999 stated that accounting office
  • 4.2.2. Asset Inventory and Asset Register Stages To build the opening fixed asset register, the data to be collected were based on the Fixed Asset Register Template to be maintained in the future in addition to the data required to recognise, measure, and
  • 4.3. Switzerland
  • 4.3.1. Background and Policy Development Switzerland is organised into three distinct institutional levels: central government (the Confederation), federal states (26 cantons), and municipalities. The Swiss central government introduced IPSAS-based accrua
  • 4.3.2. Asset Inventory and Asset Register Stages HAM2 allows for administrative assets (stemming from capital expenditure to provide a legally required public service) to be measured and reported at their depreciated historical cost (the cost incurred up
  • 4.4. Australia
  • State of Victoria

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