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1

Ernst & Young, ed. IPSAS explained: A summary of international public sector accounting standards. Wiley, 2009.

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2

Brusca, Isabel, Patrícia Gomes, Maria José Fernandes, and Vicente Montesinos, eds. Challenges in the Adoption of International Public Sector Accounting Standards. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3.

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3

International Federation of Accountants. International Public Sector Accounting Standards Board., ed. Glossary of defined terms: IPSAS 1 to IPSAS 21. International Federation of Accountants, 2005.

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4

1972-, Andernack Isabelle, ed. Interpretation and application of IPSAS. Wiley, 2016.

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5

World Bank. South Asia Regional Office. Financial Management Unit. Public sector accounting and auditing in South Asia: A comparison to international standards. The World Bank, South Asia Region Financial Management Unit, 2010.

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6

World Bank. South Asia Regional Office. Financial Management Unit., ed. Maldives public sector accounting and auditing: A comparison to International standards : country report. World Bank, South Asia Region Financial Management Unit, 2007.

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7

World Bank. South Asia Regional Office. Financial Management Unit., ed. Maldives public sector accounting and auditing: A comparison to International standards : country report. World Bank, South Asia Region Financial Management Unit, 2007.

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8

World Bank. South Asia Regional Office. Financial Management Unit., ed. Pakistan public sector accounting and auditing: A comparison to international standards : country report. World Bank, South Asia Region, Financial Management Unit, 2007.

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9

World Bank. South Asia Regional Office. Financial Management Unit., ed. Nepal, public sector accounting and auditing: A comparison to international standards : country report. World Bank, South Asia Region Financial Management Unit, 2007.

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10

International Federation of Accountants. International Public Sector Accounting Standards Board. Revenue from non-exchange transactions (including taxes and transfers): Propsed international public sector accounting standard. International Federation of Accountants, 2006.

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11

International Public Sector Management Symposium (3rd 2001 Mannheim, Germany). Evaluation and accounting standards in public management: Proceedings of the 3rd International Public Sector Management Symposium. Nomos, 2002.

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12

International Federation of Accountants. Public Sector Committee. Glossary of defined terms: IPSAS1 to IPSAS 12. International Federation of Accountants, 2001.

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13

Foundation, Public Finance. Setting public sector accounting standards. CIPFA, 1994.

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14

Accountants, International Federation of. Handbook of international public sector accounting pronouncements. 2nd ed. International Federation of Accountants, 2002.

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15

Accountants, International Federation of. Handbook of international public sector accounting pronouncements. 2nd ed. International Federation of Accountants, 2004.

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16

Accountants, International Federation of. IFAC handbook of international public sector accounting pronouncements. International Federation of Accountants, 2004.

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17

Laughlin, Richard. Accounting control and controlling accounting: The battle for the public sector. Sheffield University, Management School, 1992.

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18

Vicente, Montesinos Julve, and Vela José Manuel, eds. International research in public sector accounting, reporting and auditing. Instituto Valenciano de Investigaciones Económicas, 1995.

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19

Lorenz, Kevin. Die Entwicklung von European Public Sector Accounting Standards (EPSAS). Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-36572-1.

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20

Tiwari, A. C. Public sector: Accounting and auditing standards : financial statements and disclosure norms. Institute of Management Technology, in association with Excel Books, 2002.

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21

Fund, International Monetary. International financial statistics: Supplement on public sector institutions. International Monetary Fund, 1987.

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22

Zimmermann, Jochen. Global governance in accounting: Rebalancing public power and private commitment. Palgrave Macmillan, 2008.

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23

Zimmermann, Jochen. Global governance in accounting: Rebalancing public power and private commitment. Palgrave Macmillan, 2008.

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24

Education, Ontario Ministry of. PSAB & school board financial reporting. Ontario Ministry of Education, 2004.

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25

International Conference on Financial Management and Accountability in the Public Sector (1994 New Delhi, India). International Conference on Financial Management and Accountability in the Public Sector: Strategies for managing change, February 7-11, 1994, Vigyan Bhawan, New Delhi, India. Edited by Kathpalia Ravi. Oxford & IBH Pub. Co., 1994.

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26

Accountants, International Federation of, ed. Applicability of international standards on auditing to the audit of financial statements of governments and other non-business public sector entities. The Federation, 1992.

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27

Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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28

Borrowing costs: Proposed international public sector accounting standard. International Federation of Accountants, 1998.

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29

Pahladsingh, Perry. Checklist of International Public Sector Accounting Standards (IPSAS). Business Expert Press, 2016.

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30

IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2018.

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31

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2012.

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32

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2018.

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33

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2009.

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34

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2010.

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35

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2010.

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36

Tagesson, Torbj. Public Sector Accounting. Routledge, 2014.

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37

Torbjörn, Tagesson, ed. Public sector accounting. 2015.

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38

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2014.

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39

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2023.

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40

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2014.

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41

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2019.

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42

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2019.

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43

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2019.

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44

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2014.

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45

Budding, Tjerk, Giuseppe Grossi, and Torbjö Tagesson. Public Sector Accounting. Taylor & Francis Group, 2019.

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46

Berger, Thomas Müller-Marqués. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Limited, John, 2015.

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47

Cash flow statements: Proposed international public sector accounting standard. International Federation of Accountants, 1998.

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48

Accountants, International Federation of. Perspectives on Cost Accounting for Governments: International Public Sector Study. Intl Federation of Accounts, 2000.

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49

Presentation of financial statements: Proposed international public sector accounting standard. International Federation of Accountants, 1998.

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50

Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2012.

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