WELCOME TO THE LIBRARY!!!
What are you looking for Book "Implementing Reforms In Public Sector Accounting" ? Click "Read Now PDF" / "Download", Get it for FREE, Register 100% Easily. You can read all your books for as long as a month for FREE and will get the latest Books Notifications. SIGN UP NOW!
eBook Download
BOOK EXCERPT:
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Product Details :
Genre |
: Accounting |
Author |
: Susana Jorge |
Publisher |
: Imprensa da Universidade de Coimbra / Coimbra University Press |
Release |
: 2008-07-01 |
File |
: 520 Pages |
ISBN-13 |
: 9789898074393 |
eBook Download
BOOK EXCERPT:
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Product Details :
Genre |
: Business & Economics |
Author |
: Ms.Suzanne Flynn |
Publisher |
: International Monetary Fund |
Release |
: 2016-09-15 |
File |
: 59 Pages |
ISBN-13 |
: 9781513589466 |
eBook Download
BOOK EXCERPT:
Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Product Details :
Genre |
: Business & Economics |
Author |
: Kelum Jayasinghe |
Publisher |
: Emerald Group Publishing |
Release |
: 2015-10-16 |
File |
: 239 Pages |
ISBN-13 |
: 9781784416614 |
eBook Download
BOOK EXCERPT:
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
Product Details :
Genre |
: Business & Economics |
Author |
: Peter Lorson |
Publisher |
: Imprensa da Universidade de Coimbra / Coimbra University Press |
Release |
: |
File |
: 600 Pages |
ISBN-13 |
: 9789892624648 |
eBook Download
BOOK EXCERPT:
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Product Details :
Genre |
: Business & Economics |
Author |
: Tjerk Budding |
Publisher |
: Routledge |
Release |
: 2014-08-13 |
File |
: 194 Pages |
ISBN-13 |
: 9781317906711 |
eBook Download
BOOK EXCERPT:
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Product Details :
Genre |
: Political Science |
Author |
: I. Brusca |
Publisher |
: Springer |
Release |
: 2016-02-03 |
File |
: 278 Pages |
ISBN-13 |
: 9781137461346 |
eBook Download
BOOK EXCERPT:
374.1.4
Product Details :
Genre |
: Business & Economics |
Author |
: Aldo Pavan |
Publisher |
: FrancoAngeli |
Release |
: 2015-02-12T00:00:00+01:00 |
File |
: 144 Pages |
ISBN-13 |
: 9788891720566 |
eBook Download
BOOK EXCERPT:
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Product Details :
Genre |
: Business & Economics |
Author |
: Ferreira, Augusta da Conceição Santos |
Publisher |
: IGI Global |
Release |
: 2016-01-18 |
File |
: 537 Pages |
ISBN-13 |
: 9781466698048 |
eBook Download
BOOK EXCERPT:
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Product Details :
Genre |
: Political Science |
Author |
: Vesna Vašiček |
Publisher |
: Springer |
Release |
: 2019-03-29 |
File |
: 265 Pages |
ISBN-13 |
: 9783030033538 |
eBook Download
BOOK EXCERPT:
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Product Details :
Genre |
: Business & Economics |
Author |
: Shahzad Uddin |
Publisher |
: Emerald Group Publishing |
Release |
: 2010-12-02 |
File |
: 310 Pages |
ISBN-13 |
: 9780857244512 |