Relevant bibliographies by topics / International accounting standards

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'International accounting standards'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "International accounting standards"

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BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

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Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (March 2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.

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Flower, John. "Rechnungslegung nach international accounting standards." International Journal of Accounting 33, no. 5 (January 1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.

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Reinstein, Alan, Thomas R. Weirich, and Joseph H. Goodwin. "SEC proposes international accounting standards." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 33–39. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<33::aid-jcaf8>3.0.co;2-k.

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Rouse, Robert W. "Update: Harmonizing international accounting standards." Journal of Corporate Accounting & Finance 9, no. 4 (1998): 101–5. http://dx.doi.org/10.1002/jcaf.3970090410.

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Жердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.

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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде. Особое внимание уделяется законодательным особенностям и перспективам развития рынка лизинга в России по сравнению с ведущими мировыми рынками. Также обсуждаются вызовы, с которыми сталкиваются российские компании при переходе на новые стандарты, включая необходимость модернизации правовой базы и повышения квалификации специалистов. Делается вывод о том, что успешная адаптация возможна при условии комплексного подхода, включающего государственную поддержку и активное участие всех заинтересованных сторон, что в итоге способствует интеграции России в глобальную экономику и улучшению инвестиционной привлекательности российских компаний. The article analyzes the comparative aspects of leasing operations in Russian and international practice. The historical development of leasing and its current state is considered. The topic is relevant in the context of the growing popularity of leasing as a flexible and effective financing tool, especially in an unstable economic environment. The challenges faced by Russian companies in the transition to new standards are also discussed, including the need to modernize the legal framework and improve the skills of specialists. The article concludes that successful adaptation is possible under the condition of an integrated approach, including state support and the active participation of all stakeholders, which ultimately contributes to the integration of Russia into the global economy and the improvement of the investment attractiveness of Russian companies.
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Dissertations / Theses on the topic "International accounting standards"

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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Dahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.

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This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Srijunpetch, S. "The implementation of international accounting standards in Thailand." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.494737.

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Books on the topic "International accounting standards"

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International Accounting Standards Committee. International accounting standards. London: International Accounting Standards Committee, 1996.

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Robertson, Luisa. Financial accounting: International standards. 4th ed. Oxford: CIMA, 2003.

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International Accounting Standards Committee., ed. International accounting standards explained. New York: Wiley, 2000.

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Keith, Alfredson, ed. Applying international accounting standards. Milton, Qld: Wiley & Sons Australia, 2005.

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Cairns, David. Applying international accounting standards. 2nd ed. London: Butterworth, 1999.

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Chartered Institute of Management Accountants. International accounting standards 1993. London: CIMA, 1993.

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David, Cairns. Applying international accounting standards. 3rd ed. London: Tolley LexisNexis, 2002.

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Peng, Songlan. Chinese accounting standards: The harmonization of Chinese accounting standards with international accounting standards. Saarbrücken: VDM, Müller, 2007.

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Holt, Paul E. International accounting. 5th ed. [Houston, TX]: Dame, 2001.

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Research, Lafferty Business. International accounting databook. Dublin: Lafferty Publications, 1992.

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Book chapters on the topic "International accounting standards"

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich, 35–68. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch, 227–36. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen, 111–77. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Saw, Paul. "International Accounting Standards Board." In Encyclopedia of Corporate Social Responsibility, 1492–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_618.

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Höhne, Frank. "Anhänge – International Accounting Standards." In Praxishandbuch Operational Due Diligence, 179–91. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00684-6_6.

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Pagell, Ruth A., and Michael Halperin. "Accounting Standards and Practices." In International Business Information, 19–49. New York: Routledge, 2024. http://dx.doi.org/10.4324/9781315062174-4.

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James, Tom. "International Accounting Standards for Derivatives." In Energy Price Risk, 317–36. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403946041_18.

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Glaum, Martin, and Udo Mandler. "Die International Accounting Standards (IAS)." In Rechnungslegung auf globalen Kapitalmärkten, 124–54. Wiesbaden: Gabler Verlag, 1996. http://dx.doi.org/10.1007/978-3-322-82427-1_7.

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3385–93. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2280.

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Moxter, Adolf. "Objektivierte Gewinnkonzeption nach International Accounting Standards?" In Wertorientierte Unternehmenssteuerung, 181–92. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-642-17038-6_8.

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Conference papers on the topic "International accounting standards"

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Zhao, Yang. "The Convergence of Chinese Accounting Standards with International Standards." In Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoeme-19.2019.16.

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Voitenko, V. O. "Comparative characteristics of international and national inventory accounting standards." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-20-21.

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Khan, Shoaib, and Yang Qing Xiang. "Notice of Retraction: Convergence of Japanese accounting standards with International Financial Reporting Standards." In 2010 2nd IEEE International Conference on Information Management and Engineering (ICIME 2010). IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477512.

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Darnowska, Magdalena. "International accounting standards in assessing the financial condition of business entities." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.33.

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The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities.
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Munteanu, Adrian, Doina Fotache, and Octavian Dospinescu. "Information Systems Security Risk Assessment: Harmonization with International Accounting Standards." In 2008 International Conference on Computational Intelligence for Modelling Control & Automation. IEEE, 2008. http://dx.doi.org/10.1109/cimca.2008.26.

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Xusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.

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Kubenka, Michal. "INTERNATIONA FINANCIAL REPORTING STANDARD VERSUS CZECH ACCOUNTING STANDARDS IN FINANCIAL RATIOS OF CZECH COMPANIES." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.056.

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Reports on the topic "International accounting standards"

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Bastidas Hernández, Fernanda. Diferencias normativas en el tratamiento contable y fiscal de ingresos. Ediciones Universidad Cooperativa de Colombia, December 2022. http://dx.doi.org/10.16925/gcnc.41.

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La presente nota de clase tiene por objetivo analizar el marco normativo respecto al reconocimiento y la medición de los ingresos bajo los estándares internacionales de información financiera para el Grupo 2 vs. ingresos bajo las normas tributarias para efecto de declaración de renta en Colombia. Las Normas Internacionales de Información Financiera (NIIF) corresponden a los principios contables y estándares técnicos establecidos por la International Accounting Standards Board (IASB), cuyo objetivo consiste en armonizar la normativa contable en el ámbito internacional. Es pertinente resaltar que en los marcos regulatorios que existen en Colombia los ingresos provienen del incremento en el patrimonio, sin que este incremento esté relacionado con el aporte de socios; sin embargo, el reconocimiento y la medición contemplan algunas diferencias que bajo la norma internacional se deben cumplir, como son los elementos de control, la transferencia de riesgos y ventajas, la fiabilidad en la medición, la probabilidad en los beneficios económicos recibidos y la identificación de costos en que se incurra y grados de terminación para el caso de ingresos por prestación de servicios. La norma fiscal determina valores nominales como factor principal de reconocimiento, independientemente de la transferencia de riesgos y ventajas. La importancia de conocer y analizar la diferencia de los elementos contables y fiscales relacionados con los ingresos es fundamental debido a la disminución de índices de error en la identificación de la rentabilidad financiera para las organizaciones y el reporte correcto de ingresos para efectos de declaración de renta, evitando así posibles sanciones por omisión de ingresos o por corrección en liquidación de impuestos. Conviene recordar que en contabilidad resalta la esencia sobre la forma, mientras que fiscalmente prima la forma sobre la esencia.
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Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, June 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrepancies. To address the identified differences, we develop and implement a revised emissions accounting framework based on the Tier 1 method of the 2006 IPCC Guidelines. Our revised approach includes estimation of emission factors at a more granular commodity level than implemented in the standard GTAP 10A Data Base. Two additional refinements include an updated accounting of emissions from blast furnaces and other recovered gases, as well as a more transparent treatment of CO2 emissions from flaring. We implement an updated emissions accounting framework for the case of GTAP 11 energy database and show that it helps to substantially reduce discrepancies between GTAP and other international data sources both at the global and country levels.
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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. The Integrated Economic-Environmental Modelling Framework: An Illustration with Guatemala's Forest and Fuelwood Sectors. Inter-American Development Bank, November 2016. http://dx.doi.org/10.18235/0011777.

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This paper develops and operationalizes the Integrated Economic-Environmental Modelling (IEEM) platform which integrates environmental data organized under the first international standard for environmental-economic accounting with a powerful economy-wide modelling approach. IEEM enables the ex-ante economic analysis of public policies and investment on the economy and the environment in a quantitative, comprehensive and consistent framework. IEEM elucidates the two-way interrelationships between the economy and environment, considering how economic activities depend on the environment as a source of inputs and as a sink for its outputs. In addition to standard economic impact indicators such as gross domestic product, income and employment, IEEM generates indicators that describe policy impacts on the use of environmental resources, wealth and environmental quality which together determine prospects for future economic growth and well-being. To illustrate the analytical capacity of IEEM, the model is calibrated with Guatemala's environmental-economic accounts and applied to analysis of its forest and fuelwood sector where negative health and environmental impacts arise from inefficient household fuelwood use.
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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, November 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenhouse gas with a short-term global warming potential well beyond carbon dioxide and methane. Worse still, it is often deposited on sea ice and glaciers, reducing reflectivity and accelerating melting, particularly in the Arctic and Himalayas. Therefore, reducing BC emissions results in a triple win, mitigating climate change, improving the lives of more than two billion people currently exposed to unclean air, and saving trillions of dollars in economic losses. Today, the majority of BC emissions stem from just a handful of sectors and countries. Over 70% of BC comes from the residential and transportation sectors, with the latter being the dominant source in high-income countries and the former driving emissions in low- and middle-income nations. On a country-level, China and India are the biggest emitters accounting for one-third of global BC emissions. When combined with Brazil, Indonesia, and Nigeria, these five countries alone emit 50% of all BC. While BC emissions trends over the past 20 years have been inconsistent globally, there has been a notable decline in Europe, North America, and China. Conversely, emissions have been rising in regions like Africa, South Asia, and Central Asia. The Intergovernmental Panel on Climate Change recommends deep reductions in BC emissions by 2030 to achieve the Paris Climate Agreement goal of limiting warming to below 1.5°C, yet very few countries have addressed BC in their climate plans. Fortunately, solutions that can rapidly reduce BC emissions by the end of this decade are readily available. By implementing the right policies, deploying targeted interventions in hotspots, and redirecting climate finance, policymakers and funders can mitigate the climate effects of BC while saving millions of lives and trillions of dollars. Below are key recommendations to achieve these aims based on the findings of this report: Urgently implement clean cooking solutions Providing clean cooking fuels and technologies in sub-Saharan Africa and South Asia, especially in the hotspots of the Indo-Gangetic Plains, Nigeria, and Uganda, can significantly reduce BC emissions. Countries with low penetration of clean cooking fuel must urgently develop policies that make clean cooking a priority for health and climate. Target transportation to reduce current – and prevent future – emissions Retrofitting older diesel engines with diesel particulate filters can remove up to 95% of BC. Countries around the world must implement policies to phase out polluting vehicles, set emission standards, and accelerate the uptake of EVs and hybrids, especially in urban regions where transportation demand is growing rapidly. A successful shift to EVs demands national investments complemented with international financing and private capital. Multilateral development banks need to play a pivotal role in this transition, with strategies like concessional finance to fast-track key projects and stimulate private sector investment. Reduce BC from the shipping industry BC emissions from the shipping industry must be urgently reduced to protect the Arctic ecosystem. Shifting shipping away from heavy fuel oil and equipping ships with diesel particulate filters is a cost-effective approach that would quickly and significantly reduce emissions. Regulate air quality Stringent emissions standards, clean air laws, baselines, and mandatory monitoring programs can effectively reduce BC emissions. Such policies have already resulted in large reductions in Europe, North America, and, more recently, China. However, several low- and middle-income countries have no legal protection for ambient air quality and lack legislatively-mandated standards. Implementing strong and legally binding policies can result in a large decrease in BC emissions, particularly across the transportation and industry sectors. Include BC in nationally determined contributions and the UNFCCC Only 12 countries have explicitly addressed BC in their nationally determined contributions (NDCs). This limited focus on BC is partly due to its omission from the United Nations Framework Convention on Climate Change’s (UNFCCC) list of climate pollutants, an oversight that should be reconsidered given that reducing BC would save countless lives and slow global warming. As nations review their NDCs by 2025, they must incorporate BC reduction efforts to meet climate and well-being targets. Improve BC measurements and estimates BC estimates are plagued by uncertainties. Therefore, there is an urgent need for more accurate inventories in order to develop better emission reduction plans. Stakeholders must collaborate to develop a consistent BC measurement protocol, prioritize the collection of high-quality data, and use state of the art models to enhance estimates and reduce uncertainties.
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5

International Public Sector Accounting Standards Implementation Road Map. Asian Development Bank, November 2023. http://dx.doi.org/10.22617/tcs230470.

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This report acts as a roadmap for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making. Outlining why implementing IPSAS will take over a decade, it assesses current public financial management and how to close accounting standard gaps. It underscores the need for dedicated project management and sets out potential reform program risks. It details the four-step implementation process and explains why IT systems should be integrated to introduce IPSAS and produce a 360-degree view of the government’s financial status and performance.
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