Books on the topic 'National accounting standards for the public sector'

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1

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

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2

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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3

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

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4

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

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5

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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6

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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7

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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8

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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9

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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10

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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11

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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12

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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13

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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14

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

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15

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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16

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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17

Congress, Indian Roads. Manual of specifications & standards for six laning of national highways through public private partnership. Indian Roads Congress, 2010.

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18

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

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19

Madagascar. Conseil supérieur de la comptabilité., Ordre des experts comptables et financiers de Madagascar., and Institut national de la statistique (Madagascar), eds. Plan comptable général 2005: Cohérent avec les normes comptables internationales (IAS/IFRS). Jurid'ika, 2004.

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20

Malawi. Ministry of Health and Population. Planning Department. Malawi national health accounts (NHA): A broader perspective of the Malawian health sector. Ministry of Health and Population, 2001.

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21

Courtenay, Slater, David Martin Heidenhain, and National Research Council (U.S.). Committee on National Statistics., eds. Measuring the government sector of the U.S. economic accounts. National Academy Press, 1998.

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22

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

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23

Khadr, Ali. A method for macroeconomic consistency in current and constant prices: An accounting method for showing budget flow and stock relations, in current and constant prices, for a six-sector economy. Country Economics Dept., World Bank, 1989.

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24

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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25

Kachkova, Ol'ga, and Taisiya Krishtaleva. Problems of qualification of non-financial assets in public sector organizations. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2030736.

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The monograph presents the results of a study on the application of federal accounting standards for public finance accounting for non-financial assets.
 In conditions of inconsistency and discrepancies in the requirements of regulatory legal acts, the presented recommendations will facilitate the work of accountants of public sector organizations and help to correctly apply the federal accounting standards for public finance "Fixed assets", "Intangible Assets", "Unproduced assets", "Biological assets", "Reserves" in terms of reflecting transactions on accounting accounts and when develop
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26

Office, General Accounting. Federal personnel: Federal/private sector pay comparisons : report to Congressional committees. The Office, 1994.

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27

Office, General Accounting. Financial reporting: DOD's fiscal year 1996 financial statements inventory reporting does not meet standards : report to the Under Secretary of Defense (Comptroller). The Office, 1997.

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28

States, United, ed. Financial reporting: Checklist for reports prepared under the CFO Act. The Office, 1995.

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29

Gadzhiev, Nazirhan Gadzhievich, Sergei Aleksandrovich Konovalenko, and Olga Viktorovna Skripkina. Budget accounting and reporting: a collection of tasks. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/2010439.

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The textbook reveals the specifics of budget accounting and reporting of organizations in the public sector of the economy. The basics of the budget structure in the Russian Federation, the principles of organizing budget accounting in an organization, the specifics of accounting for various types of assets and liabilities in budget accounting, types of typical accounting errors, as well as regulatory legal acts, compliance with the requirements of which is mandatory for subjects of the public sector of the economy, are considered. The types of economic offenses in the accounting of state-owne
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30

United States. General Accounting Office. Office of the General Counsel, ed. [ Open access same-time information system and standards of conduct]. The Office, 1996.

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31

Office, General Accounting. [ Open access same-time information system and standards of conduct]. The Office, 1996.

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32

Office, General Accounting. Financial management: Profile of Defense Finance and Accounting Service financial managers : report to the Director of the Defense Finance and Accounting Service. The Office, 1998.

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33

Office, General Accounting. Financial management: Defense accounting adjustments for stock fund obligations are illegal : report to the Secretary of Defense. The Office, 1987.

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34

Office, General Accounting. Financial management: Opportunities for improving VA's internal accounting controls and procedures : report to the Secretary of Veterans Affairs. The Office, 1989.

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35

Office, General Accounting. Contract management: Postal service's national office supply contract has not been effectively implemented : report to the Chairman and Ranking Member, Committee on Small Business, House of Representatives. United States General Accounting Office, 2003.

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36

Office, General Accounting. Financial management: Continued top management support needed to improve HHS' accounting systems : report to the Secretary of Health and Human Services. The Office, 1988.

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37

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

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38

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

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39

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

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40

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

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41

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

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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, 2019.

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45

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

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46

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

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47

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

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48

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

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49

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

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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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