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020 a| 9781118368718;

020 a| 1118368711 (Trade Cloth)c| USD 70.00 Retail Price (Publisher)9| Active Record;

024 3 a| 9781118368718;

035 a| (WaSeSS)ssib043236366;

037 b| 00028608;

040 a| BIP USd| WaSeSS;

049 a| EREEa| NEHH;

100 1 a| Berger, Thomas Muller-Marquese| Author?| UNAUTHORIZED;

245 10 a| IPSAS Explainedh| [electronic resource]:b| A Summary of International Public Sector Accounting Standards;

250 a| 2nd ed.;

260 b| Wiley [Imprint]a| Hoboken : b| John Wiley & Sons, Incorporated;

300 a| 256 p.c| 23.190 x 015.880 cm.;

506 a| Available only to authorized users.;

520 8 a| Annotationb| Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs).IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management.Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.;

538 a| Mode of access: World Wide Web;

650 4 a| Finance, Publicx| Accounting;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=922170;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

949 a| CLICK ON WEB ADDRESSw| ASISh| HSL77;

949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

596 a| 1 3 4;

998 a| 5575049;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5575049-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 3/16/2021x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5575049-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 3/16/2021x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5575049-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 3/16/2021x| EBOOKz| JERESOURCE;

IPSAS Explained A Summary of International Public Sector Accounting Standards

Author/creator	Berger, Thomas Muller-Marques Author
Format	Electronic
Edition	2nd ed.
Publication Info	Wiley [Imprint] Hoboken : John Wiley & Sons, Incorporated
Description	256 p. 23.190 x 015.880 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Finance, Public--Accounting.

Summary	Annotation Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs).IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management.Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
ISBN	9781118368718
ISBN	1118368711 (Trade Cloth) Active Record
Standard identifier#	9781118368718
Stock number	00028608

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IPSAS Explained A Summary of International Public Sector Accounting Standards

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