Academic literature on the topic 'National accounting standards for the public sector'

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Journal articles on the topic "National accounting standards for the public sector"

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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 wil
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Lіubov, P. Shatskova, and V. Shatskov Viktor. "Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy." Economic journal Odessa polytechnic university 3, no. 21 (2022): 44–50. https://doi.org/10.5281/zenodo.7465440.

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The need to improve the accounting of fixed assets of public and private sector entities is relevant as all entities are required to record the results of their activities. Modern conditions for the development of economic activity have long gone beyond the borders of Ukraine, domestic companies gradually begin to use international financial reporting (accounting) standards, in this connection, their business reputation and competitiveness are improving. This contributes to the need to reform and improve the domestic accounting system, taking into account international experience, which was do
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Smirnova, Iryna, and Nadiya Smirnova. "National and International Public Sector Accounting Standards: Features of Application." Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences, no. 33 (2018): 152–64. http://dx.doi.org/10.32515/2413-340x.2018.33.152-164.

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Mešković, Faruk, Anida Jagodić, and Amra Gadžo. "THE IMPACT OF ACCOUNTING BASIS AND APPLIED FINANCIAL REPORTING FRAMEWORK ON THE CORRUPTION PERCEPTION INDEX IN THE PUBLIC SECTOR." Eurasian Journal of Business and Management 12, no. 3-4 (2025): 132–41. https://doi.org/10.15604/ejbm.2024.12.0304.001.

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This paper investigates the impact of different accounting bases and financial reporting frameworks on the Corruption Perceptions Index (CPI) in the public sector. Specifically, it examines how various accounting approaches (cash, modified cash, accrual, and modified accrual) and reporting frameworks (national accounting standards, International Public Sector Accounting Standards-IPSAS with or without modifications, and other frameworks) influence the perception of corruption in public institutions. The study uses a sample of 147 countries, with the CPI as the dependent variable and accounting
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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 chang
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Anessi-Pessina, Eugenio, Josette Caruana, Mariafrancesca Sicilia, and Ileana Steccolini. "Heritage: the priceless hostage of accrual accounting." International Journal of Public Sector Management 33, no. 2/3 (2019): 285–306. http://dx.doi.org/10.1108/ijpsm-12-2018-0263.

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Purpose The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design/methodology/approach A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potenti
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HORDIEIEVA-HERASYMOVA, Liudmyla. "Accounting in the budgetary sector: problems of today." Economics. Finances. Law, no. 11/3 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11(3).1.

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Introduction. Currently, integration processes in the European and world community are underway in Ukraine. In this regard, the alignment of national accounting and financial reporting methodology in the public sector to international standards is a prerequisite for the implementation of Euro-integration processes. It is promotes effective analytical activities, enhances transparency of budgetary use, targeted use of borrowed funds. The purpose of paper is a study of theoretical and practical provisions of the organization of accounting in the budgetary sector, implementation of its reform and
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Savina, N., N. Pozniakovska, and O. Miklukha. "CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 76–83. http://dx.doi.org/10.18371/fcaptp.v1i36.227624.

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The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted as the national standards for business and public sectors.
 The article analyzes the Conceptual Framework for Financial Reporting for the business sector entities, compares it with the Conceptual Framework for financial reporting for the public sector entities, and the current requirements of the Ukrainian legislation in the field of accounting and financial repor
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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.

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In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the
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Fernandes, Helio Corguinho, Joao Lopes Pita, Jose Domingues Jesus, and Guilherme Martins Camara. "Public Sector Accounting in Europe: A Systematic Literature Review." International Journal of Financial Research 12, no. 4 (2021): 88. http://dx.doi.org/10.5430/ijfr.v12n4p88.

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There has been an increased interest in public sector accounting research due to the changing standards worldwide with harmonization on the horizon. Despite this trend, there is still a lack of comprehension of national and local governments’ role in adopting and improving the international standards to enhance accountability, transparency and developing a more consistent and evolved society. This article aims to systematically review the literature on public accounting in European countries by examining the research trends.The analysis is developed through a bibliometric study based on three
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Dissertations / Theses on the topic "National accounting standards for the public sector"

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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of man
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Umashev, Claudine Francoise. "Design and implementation criteria for the effectiveness of the balanced scorecard in a public sector organisation." Thesis, Queensland University of Technology, 2002.

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Kirchmann, Ulrich. "Steuerung von Kommunen nach international public sector accounting standards (IPSAS) : Verwendung internationaler Rechnungslegungsstandards zur Ressourcenbewirtschaftung im kommunalen Haushalt /." Düsseldorf : IDW-Verl, 2009. http://d-nb.info/995795304/04.

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Brockmyer, Brandon Isaac. "Global standards in national contexts| The role of transnational multi-stakeholder initiatives in public sector governance reform." Thesis, American University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10242775.

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<p> Multi-stakeholder initiatives (i.e., partnerships between governments, civil society, and the private sector) are an increasingly prevalent strategy promoted by multilateral, bilateral, and nongovernmental development organizations for addressing weaknesses in public sector governance. Global public sector governance MSIs seek to make national governments more transparent and accountable by setting shared standards for information disclosure and multi-stakeholder collaboration. However, research on similar interventions implemented at the national or subnational level suggests that the eff
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Wirtz, Holger. "Grundsätze ordnungsmässiger öffentlicher Buchführung." Berlin : Erich Schmidt, 2008. http://d-nb.info/988365871/04.

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Köhrmann, Hannes. "Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/997057009/04.

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Ferreira, Carla Maria Marques Pereira. "Harmonização contabilística no sector público: constrangimentos na adopção das IPSAS." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2014. http://hdl.handle.net/10400.5/6552.

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Tese de Mestrado em em Administração Pública - MPA, especialização em Administração Pública<br>Com o Memorando assinado com a TROIKA em 2011, o Governo assumia “estender a adopção a toda a Administração Central o Plano Oficial de Contabilidade Pública, o que permitirá a integração das três vertentes da contabilidade – a orçamental, a patrimonial e a analítica – e assim conhecer com maior rigor a situação orçamental e patrimonial das entidades públicas, assim como conhecer os custos dos bens e serviços produzidos.” A implementação de práticas uniformes e comparáveis em base de acréscimo para to
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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та Olena Volodymyrivna Kravchenko. "Гармонізація обліку в державному секторі". Thesis, Луцький національний технічний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/59791.

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Функціонування державного сектору повинно супроводжуватися застосуванням адекватної системі бюджетного обліку і формуванням достовірної фінансової звітності про використання довірених активів та виконання прийнятих зобов'язань бюджетними установами. Діюча система бухгалтерського обліку державних установ постійно вдосконалюється з метою більш повного приведення положень діючих нормативних документів у відповідність з фактичним змістом відображених в обліку фінансово-господарських операцій, а також з вимогами чинного законодавства в галузі бухгалтерського обліку в Україні і світі.
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Sousa, HeloÃsa Viana de. "ConvergÃncia das normas brasileiras de contabilidade do setor pÃblico Ãs normas internacionais de contabilidade do setor pÃblico: um ensaio teÃrico." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14370.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior<br>A Contabilidade atua na geraÃÃo de informaÃÃes aos seus usuÃrios, tomando por base metodologia prÃpria, e, para atingir o seu objetivo, Ã influenciada pelas tecnologias de informaÃÃo e comunicaÃÃo e pelo processo de evoluÃÃo social, desenvolvimento econÃmico e institucional. No atual estÃgio de evoluÃÃo da ciÃncia contÃbil, a Contabilidade tem sido alvo de discussÃes sobre a elaboraÃÃo de padrÃes e normas que promovam a convergÃncia com base nos padrÃes contÃbeis internacionais. Nesse contexto, o objetivo geral do trabalho foi anal
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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.

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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.
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Books on the topic "National accounting standards for the public sector"

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

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United Nations. Dept. of International Economic and Social Affairs. and United Nations Statistical Office, eds. Handbook of national accounting: Public sector accounts. United Nations, 1988.

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

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

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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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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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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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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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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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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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Book chapters on the topic "National accounting standards for the public sector"

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the co
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Aversano, Natalia, Johan Christiaens, and Tine Van Thielen. "Comparative Public Sector Accounting Standards." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-31816-5_3561-1.

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Aversano, Natalia, Johan Christiaens, and Tine Van Thielen. "Comparative Public Sector Accounting Standards." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_3561.

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

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2280-1.

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2280.

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Adhémar, Philippe. "The Public Sector Committee (PSC) The Standards Project." In Innovations in Governmental Accounting. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-5504-6_5.

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Scheid, Jean-Claude. "From relation between public sector accounting and private sector accounting to relations between national income accounting and public sector accounting." In Neues öffentliches Rechnungswesen. Gabler Verlag, 2000. http://dx.doi.org/10.1007/978-3-663-05866-3_7.

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Polzer, Tobias, Giuseppe Grossi, and Christoph Reichard. "The Harmonization of Public Sector Accounting and Diffusion of IPSAS." In 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_2.

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Lorenz, Kevin. "Einführung." In Die Entwicklung von European Public Sector Accounting Standards (EPSAS). Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-36572-1_1.

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Conference papers on the topic "National accounting standards for the public sector"

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Muizniece, Katrina, Inga Grinfelde, and Jovita Pilecka-Ulcugaceva. "DIGITAL TOOLS AND CLIMATE ACTION: A FRAMEWORK FOR GHG EMISSIONS CALCULATION IN AGRICULTURE." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.61.

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The increased importance and availability of digital tool leaves an impact on shaping the digitalization of countries and their economies. Links between the digitalization and economic sector productivity and climate change risk adaptation and/or mitigation increase trough different streams have also been found. The use of digital tools can also help in decision making process in terms of climate change including the reduction of greenhouse gas (GHG) emissions. The aim of this study is to develop a base framework for a GHG emission calculation tool in the sector of agriculture. The tool framew
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Railean, Tatiana. "Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards." In Conferinta stiintifica internationala "Strategii si politici de management in economia contemporana", editia VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2022.27.

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The current stage of accounting reform in the budgetary sector, characterized by the transition to new international accounting standards, is being studied. The most fundamental problems and risks of the development of budgetary accounting are determined in the context of the transition to new accounting standards. For this, methods of comparison, synthesis, analysis, logical approach, systematic approach, method of analogies are applied. The practice of other countries and the specifics of national accounting are analyzed, based on which a set of recommendations is elaborated in order to avoi
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Al-Zubi, Ziad. "The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector." In International Conference on Business and Economics (BE-ci 2015 May). Cognitive-crcs, 2015. http://dx.doi.org/10.15405/epsbs.2015.05.8.

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Pozzoli, Matteo, Teresa Izzo, and Francesco Paolone. "The adoption of replacement cost in the international public sector accounting standards." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt11.

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Kulikova, Lidiya, and Anna Goshunova. "Problematic aspects of application of international public sector accounting standards in Russian universities." In Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.34.

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Kuyumcu, Oğuz. "The Presentation of Financial Statements Within the Framework of the Public Sector Accounting Standards: A Comparison of DMS, EPSAS, and IPSAS." In 9th FEB International Scientific Conference. University of Maribor Press, 2025. https://doi.org/10.18690/um.epf.5.2025.74.

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This study examines Türkiye's compliance with the European Public Sector Accounting Standards (EPSAS) in the context of its European Union (EU) membership process. While Türkiye has already aligned its public accounting system with International Public Sector Accounting Standards (IPSAS), the potential adoption of EPSAS introduces new regulatory challenges. The study analyzes the conceptual framework of public sector accounting standards, comparing EPSAS, IPSAS, and Türkiye’s existing regulations. A case study on a municipal financial reporting system is used to highlight practical differences
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"The Role of the Public Sector in Nigeria: An Exploration of Nigerian National Petroleum Corporation (NNPC)." In International Conference on Accounting, Business, Economics and Politics. Tishk International University, 2022. http://dx.doi.org/10.23918/icabep2022p40.

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Lalakulych, Mariya, Igor Britchenko, and Tetyana Hushtan. "Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine." In 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icseal-18.2018.25.

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Sayyadi, Mohammad. "The Pervasive Roles of Financial Accounting A Comprehensive Look." In Global Conference on Accounting and Financial Management. Global Conference Alliance, 2024. http://dx.doi.org/10.62510/fdnc2073.

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Financial accounting is the cornerstone of modern business operations, serving as the universal language of business. This comprehensive exploration delves deeply into the profound significance of financial accounting in facilitating informed and strategic decision-making. It provides transparency, ensures accountability, and guides both internal and external stakeholders. This research also examines the evolving role of technology, international financial reporting standards, the impact on the government and public sector, and the challenges and future trends in financial accounting. Furtherm
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Caus, Lidia. "Challenges in the process of teaching the discipline "Applied financial accounting"." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.24.

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The evolution of society and accounting has also imposed new requirements on university accounting education. Accounting education contributes to community development by offering quality and professional services. To achieve these goals, universities use study programs aligned with international education standards. As a result of the training, students obtain knowledge, skills and competencies in the field of accounting necessary for practical professional activity, required by the business environment, public and private sector. The effective educational process implies the diversification
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Reports on the topic "National accounting standards for the public sector"

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Pizarro, Rodrigo, Raúl Delgado, Huáscar Eguino, and Aloisio Lopes Pereira. Climate Change Public Budget Tagging: Connections across Financial and Environmental Classification Systems. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003021.

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Identifying and evaluating climate expenditures in the public sector, known as budget tagging, has generated increasing attention from multiple stakeholders, not only to assess the governments climate change policy, but also to monitor fiscal risks associated with increasing and unpredictable climate change impacts. This paper explores the issues raised by climate change budget tagging in the context of a broader discussion on the connections with fiscal and environmental statistical classification systems. It argues that, for climate change budget tagging efforts to be successful, the definit
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Ryu, Kirak, and Hanna Moon. Skills for Work: Knowledge Sharing Forum on Development Experiences: Comparative Experiences of Korea and Latin America and the Caribbean. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0007000.

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This study investigates Korea's success in the area of skills development and what role the Korean government played during the stages of Korean economic development since the 1960s. Major achievements connected with the Korean skills development system over the last few decades are described and evaluated. However, it is worth noting that the Korean system has confronted challenges, arising from rapid changes in the economic and social environment that have put the sustainability of its current skills development system into question. In this regard, this study also analyzes the direction the
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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, 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 greenho
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Tabakovic, Momir, Stefan Savic, Andreas Türk, et al. Analysis of the Technological Innovation System for BIPV in Austria. Edited by Michiel Van Noord. International Energy Agency Photovoltaic Power Systems Programme, 2024. http://dx.doi.org/10.69766/aocp4683.

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This report analyses the Technological Innovation System (TIS) of Building Integrated Photovoltaics (BIPV) in Austria. The study’s scope is consistent with the IEA PVPS Task 15 report [1].The analysis aims to facilitate and support the innovation, development, and implementation of industrial solutions of BIPV technologies. In Austria, the use of BIPV is still a niche application and covers under 2% of all implemented PV systems [1]. BIPV technology in Austria has historically developed with the support of different public financial incentives, national and European. The history of BIPV is som
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International Public Sector Accounting Standards Implementation Road Map. Asian Development Bank, 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
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Examining and strengthening the role of patent and proprietary medicine vendors in the provision of injectable contraception in Nigeria. Population Council, 2018. http://dx.doi.org/10.31899/sbsr2018.1011.

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Results from an implementation research study in Nigeria found that with training, Patent and Proprietary Medicine Vendors (PPMVs), regardless of their previous health care experience, could competently administer injectable contraceptives and that clients reported receiving quality services from trained PPMVs. From 2015 to 2018, the Evidence Project conducted a study to better understand the role of PPMVs in offering voluntary injectable services (e.g., selling, counseling, referring to health centers, and administering). The study was conducted in response to Nigeria's family planning contex
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Monetary Policy Report - January 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr1-2022.

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Macroeconomic summary Several factors contributed to an increase in projected inflation on the forecast horizon, keeping it above the target rate. These included inflation in December that surpassed expectations (5.62%), indexation to higher inflation rates for various baskets in the consumer price index (CPI), a significant real increase in the legal minimum wage, persistent external and domestic inflationary supply shocks, and heightened exchange rate pressures. The CPI for foods was affected by the persistence of external and domestic supply shocks and was the most significant contributor t
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