Relevant bibliographies by topics / International Public Sector Accounting Standards

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Academic literature on the topic 'International Public Sector Accounting Standards'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 June 2025

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Journal articles on the topic "International Public Sector Accounting Standards"

1

Makaronidis, Alexandre. "European Public Sector Accounting Standards (EPSAS)." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 155–60. http://dx.doi.org/10.1515/ael-2017-0008.

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Abstract This article represents solely the views of its author. It is based on a transcript of a speech delivered at the international workshop on “Which accounting regulation for Europe’s economy and society?” organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).
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2

Druzhilovskaya, Emilia Sergeevna. "The modern correlation of RAS and IFRS systems of the public and non-public sectors." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 22, 2022): 5–14. http://dx.doi.org/10.33920/med-17-2204-01.

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Currently, the process of reforming the Russian Accounting Standards (RAS) systems for organizations in both the state and nonstate sectors (or organizations in the budget and not budget spheres) is ongoing. At the same time, this process continues to be carried out taking into account the systems of International Financial Reporting and Accounting Standards for organizations of the public and non-public sectors (IFRS, IAS, IPSAS). Therefore, today it is relevant to determine the modern ratio of the RAS and International Standards systems of the state (public) sector, as well as the RAS and International Standards systems of the non-state (non-public) sector. In addition, a comparative analysis of the systems of domestic accounting standards of organizations in the state and non-state sectors makes it possible to identify possible future changes in these systems. Indeed, in general, the accounting methodology for these organizations (including healthcare organizations in these sectors) should be unified. As a result, any innovation in the accounting of one of the above sectors may indicate the feasibility and possibility of making similar adjustments to the accounting of another of these sectors. For similar reasons, it is relevant to determine the current relationship between public and non-public sector International Standards systems. A comparative analysis of all these systems (including for healthcare organizations of the above sectors) is carried out in this article. Grouping method, comparison, analogy method, analysis and synthesis, systematic approach, logical approach were used as research methods. As a result of the research, the article presents proposals for the further development of the RAS and International Standards systems of the state/public and non-state/non-public sectors (including for healthcare organizations).
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3

Prakash, Dr M. R., Mrs G. Madhuri, and Ms K. Agilandeswari. "A Survey of International Public Sector Accounting Standards." Journal of Corporate Finance Management and Banking System, no. 25 (September 20, 2022): 25–28. http://dx.doi.org/10.55529/jcfmbs.25.25.28.

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Globalization generates a verifiable upheaval and unavoidably impacts the bookkeeping division. Thus, harmonization of national bookkeeping frameworks meets with accomplishment under globalization. Bookkeeping techniques for neighbourhood open parts can't be unaffected and International Public Sector Accounting Standards (from this time forward IPSAS) have been gotten for a worldwide appropriation. This study delineates the huge way of IPSAS, their general qualities and importance of them. Additionally, cash‐basis and accrual‐basis measures will be called attention to. Moreover, this study will allude to some theoretical issues about IPSAS, as a type of question to some of their thoughts and objectives.
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4

Brusca, Isabel, and Juan Carlos Martínez. "Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting." International Review of Administrative Sciences 82, no. 4 (2016): 724–44. http://dx.doi.org/10.1177/0020852315600232.

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5

De Silva Lokuwaduge, Chitra Sriyani, and Keshara De Silva. "Determinants of public sector accounting reforms." International Journal of Public Sector Management 33, no. 2/3 (2020): 191–205. http://dx.doi.org/10.1108/ijpsm-03-2019-0085.

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Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis. Findings In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process. Originality/value Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.
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O., Ademola Abimbola, Ben-Caleb E., Madugba Joseph U., Adegboyegun Adekunle E., and Eluyela Damilola F. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector." International Journal of Financial Research 11, no. 1 (2019): 434. http://dx.doi.org/10.5430/ijfr.v11n1p434.

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This study evaluated the relationship between IPSAS adoption and financial reporting quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on credibility and comparability of financial statements. Additionally; salient factors influencing IPSAS implementation were investigated. Primary data collected from one hundred and eighty accountants in South West Nigeria were analysed using tabulation, graphs, factor analysis, and Goodman and Kruskal’s gamma statistics.The empirical results indicated that IPSAS adoption exerted significant and positive relationships with financial reporting quality, credibility and comparability of financial statements. Decisively, discoveries from this study reflect that implementation cost, staff training, technological factor, IPSAS knowledge and awareness and availability of expertise significantly affect IPSAS implementation. However, findings further revealed that IPSAS implementation is not significantly influenced by institutional commitment, cultural, sociological, legal, political and environmental factors. Based on these findings, the authors recommend that considerable amount of money should be set aside for full adoption and implementation of IPSAS in Nigeria.
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7

Heald, David. "Challenges for European Public Sector Accounting." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 131–35. http://dx.doi.org/10.1515/ael-2017-0021.

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Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).
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8

SAKHAPOV, Bulat R. "Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2." International Accounting 27, no. 5 (2024): 541–63. http://dx.doi.org/10.24891/ia.27.5.541.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards for the public sector. Methods. For the study, I used the methods of comparison, systematization, and data generalization. Results. The article systematizes the main theoretical approaches to the study of issues in the field of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards. Relevance. The results of the study and the theories of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards can be used for the theoretical study of this issue, as well as in practical activities in State-owned (municipal) publicly-funded and autonomous institutions.
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9

SAKHAPOV, Bulat R. "Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1." International Accounting 27, no. 4 (2024): 444–64. http://dx.doi.org/10.24891/ia.27.4.444.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards for the public sector. Methods. For the study, I used the methods of comparison, systematization, and data generalization. Results. The article systematizes the main theoretical approaches to the study of issues in the field of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards. Relevance. The results of the study and the theories of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards can be used for the theoretical study of this issue, as well as in practical activities in State-owned (municipal) publicly-funded and autonomous institutions.
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10

Otavová, Milena. "Harmonisation efforts in the field of accounting of public sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 195–202. http://dx.doi.org/10.11118/actaun201159040195.

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Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS). There is also recommended approach to the creation of national standards with regard to international harmonization.
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