Interpretation and Application of IPSAS

Interpretation and Application of IPSAS

Legimi

Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS providespractical guidance on the implementation and application of theInternational Public Sector Accounting Standards. This book bringsreaders up to date on the standards, and describes their properinterpretation and real-world application. Examples and mini-casestudies clarify the standards' roles throughout, giving readers abetter understanding of complex processes, especially where theIPSAS deviate from IFRS. Readers also gain insight into smoothlynavigating the transition for a public sector entity, which ismoving to either IPSAS under accrual basis of accounting or to cashaccounting IPSAS, plus an overview of IPSAS adoption status andmethods around the world. Global public sector accounting is highly diversified, resultingin ongoing moves to harmonise standards worldwide. The IPSAS areinternational standards that largely follow the IFRS model, butdiffer in some key areas and include standards in places where IFRShas none. This book provides complete guidance to IPSAS, with clearexplanation 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 sectorentities, including national and regional governments and localauthorities. They've been adopted by the UN, NATO, the EuropeanCommission, and others, and either have been or soon will beadopted in Malaysia, Switzerland, Spain, and more.

239.99 PLN

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