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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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3

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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OTRUSINOVA, Milana, Marie PASEKOVA, David HOMOLA, and Bohumila SVITÁKOVÁ. "IPSAS, IFRS, AND THE QUALITY OF THE ACCOUNTING - WITH AN ACCENT ON PUBLIC MANAGEMENT." ADMINISTRATIE SI MANAGEMENT PUBLIC 1, no. 39 (2022): 154–69. http://dx.doi.org/10.24818/amp/2022.39-09.

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Are accounting errors caused by national accounting standards? The goal of this paper is to identify the problems with the quality of accounting information when the new Czech accounting standards are used in the public sector. The aim is then to compare the impact of IPSAS and IFRS on the Czech accounting standards and the accounting error rate of private entities and public sector entities. Data analyzed in this paper were obtained in 2018 and 2019. The results of quantitative research are subjected to statistical testing in order to answer the research questions as well as identify differen

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Alessa, Noha. "Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries." Public and Municipal Finance 13, no. 1 (2024): 1–13. http://dx.doi.org/10.21511/pmf.13(1).2024.01.

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International capital providers such as the World Bank suggest that inefficient resource allocation in developing countries remains a major challenge for borrowing countries. Therefore, the purpose of this study is to examine whether the adoption of International Public Sector Accounting Standards (IPSAS) improves the resource allocation efficiency of developing countries. A robust econometric modeling including fixed effect and Two-Step Generalized Method of Moments is employed on a sample of 64 developing countries between 2005 and 2021. The results are not sensitive to potential endogeneity

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Zubilevych, Svitlana, and Nataly Poznyakovska. "CONCEPTUAL FRAMEWORK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: WORLD EXPERIENCE AND UKRAINE." International Journal of New Economics and Social Sciences 6, no. 2 (2017): 78–85. http://dx.doi.org/10.5604/01.3001.0010.7625.

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The article discusses the role of the "Conceptual framework for general purpose financial reporting of public sector entities" in connection with the reform of the accounting and reporting system in the public sector of Ukraine on the basis of harmonization with International Accounting Standards. The chronology of the development of the Conceptual Framework and its brief content are generalized. An analysis of the purpose of the Conceptual Framework for General Purpose Financial Statements was conducted. Conclusions on the need to develop a national conceptual framework are made.

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Ливанова, Р. В., and М. К. Легенькова. "Areas of accounting reform in the public sector." Экономика и предпринимательство, no. 9(146) (January 22, 2023): 1062–65. http://dx.doi.org/10.34925/eip.2022.146.9.209.

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В статье рассмотрены направления реформирования бухгалтерского учета в государственном секторе. Установлено, что единых подходов для всех учреждений общественного сектора не существует, а методика расчета многих статей активов в бухгалтерской отчетности, как правило, имеет национальные особенности. Доказано, что не существует единства по использованию международных стандартов в части учета активов. Выяснено, что для государственного сектора необходимо разграничить бухгалтерский учет имущественных объектов и имущественных прав между учредителями и учреждениями при использовании государственного

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Vértesy, László. "The Conformity of the Hungarian Public Sector Accounting Regulation with the EPSAS Conceptual Framework." Journal of Legal Theory - Jogelméleti Szemle 2020/2 (July 13, 2020): 55–73. https://doi.org/10.5281/zenodo.3941395.

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The EPSAS Conceptual Framework 2018 is a useful summary of the main goals and key issues in public sector accounting, since collects all the relevant topics at a general level. Similar to the IPSAS, these standards are also not binding yet, but it is necessary for the EU member states to prepare for the application as soon as possible. The first step is to realise the conformity of the current national system with the standards. In Hungary, the public accounting reform – besides the public financial changes (2011) – has started at the end of 2013. The Hungarian public sector accoun

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Zibaghafa, Sunday, and Mathew Okpolosa. "International Public Sector Accounting Standards Adoption and Challenges of Implementation in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 1 (2024): 108–25. http://dx.doi.org/10.37745/ejaafr.2013/vol12n1108125.

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This study examined International Public Sector Accounting Standards (IPSAS) adoption and challenges of implementation in Nigeria. The study employed review of literature of prior studies using institutional theory as the anchor. The review of prior studies revealed that the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria is faced with several challenges such as political-will towards full IPSAS implementation; statutory adjustment, inadequate funding and institutional commitment, poor IT infrastructure, change management issues amongst others. The study recomme

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Ribeiro, Verónica Paula Lima, and Sónia Maria da Silva Monteiro. "Public and Private Sector Environmental Reporting." Review of Business and Legal Sciences, no. 26 (July 25, 2017): 231. http://dx.doi.org/10.26537/rebules.v0i26.1012.

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The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for

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Shatskova, Lyubov, and Dana Dragomir. "Financial statements of public sector entities to national and international standards: a comparative aspect." Economic journal Odessa polytechnic university 1, no. 15 (2021): 82–91. http://dx.doi.org/10.15276/ej.01.2021.11.

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The article is devoted to the comparison of the composition and structure of forms of financial statements of public sector entities to national and international standards. The types of statements of public sector entities are disclosed. The essence of the concept of "financial statements" is presented; its functions and requirements for compilation are listed. Mandatory elements of financial statements of different countries are considered. reporting in the public sector. A comparison of the composition of financial statements forms before and after the entry into force of national standard

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Lyubov, P. Shatskova, and V. Dragomir Dana. "Financial statements of public sector entities to national and international standards: a comparative aspect." Economic journal Odessa polytechnic university 1, no. 15 (2021): 82–91. https://doi.org/10.5281/zenodo.4885197.

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The article is devoted to the comparison of the composition and structure of forms of financial statements of public sector entities to national and international standards. The types of statements of public sector entities are disclosed. The essence of the concept of "financial statements" is presented; its functions and requirements for compilation are listed. Mandatory elements of financial statements of different countries are considered. reporting in the public sector. A comparison of the composition of financial statements forms before and after the entry into force of national

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Laourou, Ayebo Francine. "Forensic accounting investigations have a significant impact on curbing financial crimes in the public sector: A case on Republic of Benin." International Journal of Multidisciplinary Research and Growth Evaluation 4, no. 5 (2023): 925. http://dx.doi.org/10.54660/.ijmrge.2023.4.5.925-929.

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The primary objective of this study is to analyse the effects of forensic accounting investigations on financial crimes in the public sector of Republic o Benin. The Front of National Organizations against Corruption (FONAC) is used as a focal point for this investigation. The research utilizes data from both primary and secondary sources, with a focus on five years of investigation reports from the Anti-Corruption Observatory (OLC) and Front of National Organizations against Corruption (FONAC) (2017-2021), to determine the impact of forensic accounting investigations in comparison to traditio

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Dimitrijević, Ljiljana, Jelica Eremić-Đođić, and Dušan Radojičić. "Impact of schemes on the formation of financial statements in the public sector." Poslovna ekonomija 17, no. 2 (2023): 63–75. http://dx.doi.org/10.5937/poseko24-49157.

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Users of public funds are required by law to prepare financial reports, which provide information on the financial position, results, and changes needed by management in making their economic decisions. The government of the Republic of Serbia continued with the public financial management reform program for the period 2021-2025, which, among other objectives, includes a special focus on improving accounting in the public sector by applying international public sector accounting standards (IPSAS). These standards will achieve greater transparency of reporting because they will provide informat

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Bueno da Silva, Bruno, and Rafael Borges Ribeiro. "Análise da legitimidade percebida pelos contadores na implantação de procedimentos contábeis patrimoniais em governos locais." Revista Controle - Doutrina e Artigos 23, no. 2 (2025): 354–85. https://doi.org/10.32586/rcda.v23i2.990.

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The objective of this study is to analyze the perception of local government accountants regarding the implementation of asset accounting procedures defined by the standards of the Federal Accounting Council and the National Treasury Secretariat. To interpret the phenomenon, elements of normative legitimacy were used. The methodological strategy was developed based on a qualitative approach, through semi-structured interviews with local government accountants, from an interpretivist position. The results indicated that the adoption process has been viewed with low legitimacy, mainly due to the

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Trofimova, L. B. "Key Trends in Upgrading Finance Accounting of Public Sector in View of Using Ipsas Standards." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 2, 2024): 140–47. http://dx.doi.org/10.21686/2413-2829-2024-5-140-147.

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The article studies key trends in upgrading finance accounting in public sector built with regard to principle peculiarities of economy in state entities. By analyzing the structure of drawing-up the report on results of finance operations published in IPSAS 1 standard ‘Providing Finance Accounting’ factors were found that influence accounting of public sector. The author researched the following notions: service potential, future economic benefits of public sector, exchange and non-exchange operations as basic factors affecting the structure of report on results of finance operations. Apart f

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Yen, Ly Lan. "Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31." International Journal of Professional Business Review 8, no. 4 (2023): e01059. http://dx.doi.org/10.26668/businessreview/2023.v8i4.1059.

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Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today. Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals. Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous resear

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Adalmiro, Pereira, Silva Eduardo, and Vaz Ângela. "SNC-AP Public Administration Accounting Standardization System - An Approach to Standards." Scholars Journal of Economics, Business and Management 8, no. 8 (2021): 197–200. http://dx.doi.org/10.36347/sjebm.2021.v08i08.001.

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The growing complexity of the business world, associated with economic and financial globalization, has led to an increase in economic activity between companies and countries, which has given rise to the need to adopt a set of internationally accepted accounting standards, in order to mitigate the different accounting practices between countries and companies. In this sense, the International Accounting Standards Board, IASB, was created, responsible for creating a set of accounting standards with a global scope. The European Union joined the IASB, in the accounting harmonization process, lea

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LOVINSKA, Ljudmyla, and Andrii MAMYSHEV. "Tasks of state-owned enterprises and their impact on accounting and reporting information." Fìnansi Ukraïni 2021, no. 9 (2021): 99–116. http://dx.doi.org/10.33763/finukr2021.09.099.

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The purpose of the article is to establish ways to implement the tasks of public sector entities in ensuring responsibility and accountability of state-owned enterprises, taking into account market conditions and the transition to international financial reporting standards (IFRS) in the context of determining the place and role of accounting information. The research methodology is based on the application of dialectical and systematic approaches to scientific knowledge and general theoretical understanding of the problems of functional and accounting-analytical support for the management of

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Opanyi, Robert O. "The Effect of Adoption of International Public Sector Accounting Standards on Quality of Financial Reports in Public Sector in Kenya." European Scientific Journal, ESJ 12, no. 28 (2016): 161. http://dx.doi.org/10.19044/esj.2016.v12n28p161.

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Quality financial reports plays significant role in accountability of government to their citizens and how it meets its financial management responsibilities. The introduction of IPSAS formed an important part of public sector reforms and followed a global trend in government accounting in response to calls for greater government financial accountability and transparency which is a fundamental principles of democracy. This study focused on effect of adoption of IPSAS on quality of financial reports in meeting the criteria for decision usefulness. The design of this study was the descriptive su

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Sforza, Vincenzo, and Riccardo Cimini. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study." International Journal of Business and Management 12, no. 3 (2017): 49. http://dx.doi.org/10.5539/ijbm.v12n3p49.

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The European Commission has recently started a project aimed at harmonizing EU public accounting systems through the development of European Public Sector Accounting Standards (EPSAS). The project is a response to the lack of coherence between primary public-sector accounts and government financial statistics, in order to strengthen the economic governance structure in the euro area. This paper aims to show that the divergences (adjustments) between the measures of surplus/deficit in governmental (working balance, WB) and national accounting (net borrowing lending, NBL) vary over time to provi

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Aggestam Pontoppidan, Caroline, Marco Bisogno, Josette Caruana, and Giovanna Dabbicco. "Safeguarding our roots: natural resources accounting and reporting in the public sector." Meditari Accountancy Research 32, no. 7 (2024): 147–70. http://dx.doi.org/10.1108/medar-07-2023-2106.

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Purpose This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels. Design/methodology/approach By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework. Findings Natural resources cannot be defined as a single c

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Lutsyk, Julia, Serhii Diachenko, Serhii Kyrychenko, Volodymyr Kotsyuruba, and Ivan Tkach. "Accounting policy of the government sector entity at the current stage of accounting systems development in accordance with international standards." VUZF REVIEW 5, no. 1 (2020): 38–42. http://dx.doi.org/10.38188/2534-9228.20.1.05.

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The article defined notion of “accounting policy”, its contest, purpose and practical implementation. Described main levels of accounting policy formation, their instruments that contribute and support the idea of harmonizing the accounting and financial reporting system in accordance with national and international regulations (standards). Proved the relevance and importance of research of accounting policy formation at the modern stage of development, in conditions where integrity of the accounting system and continuity of the accounting process are the basis for management strategic d

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Rohoznyi, Serhii, Iryna Parasii-Verhunenko, Petro Kutsyk, Olena Biriuk, Olena Kolesnikova, and Svitlana Holovatska. "Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations." Independent Journal of Management & Production 12, no. 6 (2021): s540—s559. http://dx.doi.org/10.14807/ijmp.v12i6.1762.

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The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounti

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Arbatskaya, Tatyana, and Yana Putyrskaya. "Deferred Expenses: Problematic Aspects and Prospects for the Convergence of Accounting in the Public and Private Sectors of the Economy." Baikal Research Journal 14, no. 3 (2023): 859–69. http://dx.doi.org/10.17150/2411-6262.2023.14(3).859-869.

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Currently, in both the private and public sectors of the economy, one of the debatable objects of accounting, along with deferred income, are deferred expenses. The article analyzes the requirements of regulatory legal acts and the viewpoints of various economists regarding the accounting object of deferred expenses, as well as the grounds for their occurrence. The authors’ opinions regarding deferred expenses are opposed diametrically. Some authors believe that deferred expenses should not exist in national accounting practice, others consider their use acceptable in a number of cases. As a r

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Shatskova, Lіubov, and Viktor Shatskov. "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. http://dx.doi.org/10.15276/ej.03.2022.5.

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The article provides a comparative analysis of national and international standards regulating the accounting of fixed assets of subjects of the public and private sectors of the economy. The definition of "fixed assets", determination of the unit of accounting for fixed assets, the classification of fixed assets, methods of depreciation of fixed assets, the procedure for estimating the original value of fixed assets and revaluation of fixed assets according to international and national accounting standards are compared. It was established that, despite the presence of common features between

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LOVINSKA, Ljudmyla, and Liliya KORYTNYK. "Accounting support of the transparency of budget process." Fìnansi Ukraïni 2021, no. 5 (2021): 47–57. http://dx.doi.org/10.33763/finukr2021.05.047.

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In terms of implementing the declared principles of openness, transparency and accessibility of the budget process, the importance of reliable and relevant information is updated and the role of the source of such information is strengthened. The study has found that the international concept of accounting for open and transparent information on public finances is not implemented in the legal and accounting system of the domestic budget process in the context of the introduction of relevant IPSAS national public sector accounting regulations (standards). It is proved that reliability and objec

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Chowdhury, Rakibul Hasan. "Cybersecurity Accounting Frameworks for Critical Infrastructure Protection: Integrating Advanced Accounting Systems and Cybersecurity Protocols to Safeguard National Financial Data." International Journal of Management and Organizational Research 1, no. 1 (2022): 127–39. https://doi.org/10.54660/ijmor.2022.1.1.127-139.

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This study addresses the critical need to integrate robust cybersecurity practices within accounting frameworks, particularly focusing on safeguarding financial data within national critical infrastructure sectors. Given the escalating frequency and severity of cyber threats targeting vital sectors such as finance, energy, healthcare, and public infrastructure, traditional accounting information systems (AIS) have become insufficiently equipped to manage contemporary cybersecurity risks. Employing a qualitative research approach comprising a systematic literature review and expert interviews,

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BEȘTELIU, Nicu-Elinor. "STUDY ON THE POSSIBILITIES OF EXTENDING THE APPLICATION OF INTERNATIONAL STANDARDS FOR THE PUBLIC SECTOR (IPSAS) IN PUBLIC ACCOUNTING IN ROMANIA AND IN THE MINISTRY OF NATIONAL DEFENCE." BULLETIN OF "CAROL I" NATIONAL DEFENCE UNIVERSITY 10, no. 3 (2021): 68–83. http://dx.doi.org/10.53477/2284-9378-21-25.

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Connecting the national public sector accounting legislation to international profile standards (IPSAS) is an effort that started in our country before 2005 and continues today. This approach is part of the concerns of specialists in other countries to make this connection to this global accounting framework. In our country, this approach was carried out by various groups of specialists from the relevant ministry, from universities and from audit or consulting companies, which configured the new form of accounting legislation, continuously subject to the effort of connecting to IPSAS. In this

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Promise, A. ORDU, and M. C. Isoso. "Public Sector Accounting Reforms in Nigeria: A Critical Analysis." Global Journal of Research in Business Management 3, no. 4 (2023): 1–10. https://doi.org/10.5281/zenodo.8120605.

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An appropriate accounting system useful for performance measurement which is a major objective of the public sector reform should provide information that can be used to assess both the efficiency and effectiveness of decision-making. Efficiency is the analysis of input-output relationships while effectiveness measures the extent to which policy objectives are attained. With that situation, public sector accounting reforms (PSA reforms) becomes a thing of importance with government regularly reviewing it given its place in the scheme of things. . This paper critically examines the public secto

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Sviridova, L. A. "ACCOUNTING TOOLS IN THE DIGITAL ECONOMY AND ITS HARMONIZATION." Intellect. Innovations. Investments, no. 1 (2024): 42–54. http://dx.doi.org/10.25198/2077-7175-2024-1-42.

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The paper examines the issues of using accounting tools necessary to systematize information on the performance of economic entities of various groups: commercial organizations of the real sector; non-profit organizations of the real and public sectors; organizations of the budgetary sphere; taking into account the possibility of its harmonization in order to bring together the methodology of national accounting for external and internal control of the reliability of information. The characteristics of the main accounting tools are given, taking into account the content of the requirements of

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Tsiatkovska, Olena. "Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions." Oblik i finansi, no. 3(101) (2023): 158–64. http://dx.doi.org/10.33146/2307-9878-2023-3(101)-158-164.

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Evaluation plays a vital role in the management of non-financial assets in public sector institutions, which explains the significant interest of researchers in finding ways to improve it, analyzing the advantages and disadvantages of different approaches to evaluation, and studying the evaluation practice according to International Evaluation Standards. The purpose of the article is to reveal the features of evaluation as an element of management of non-financial assets of state institutions, as well as to analyze the features and approaches to assessing non-financial assets depending on thei

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Nica, Dumitru, and Nicu Elinor Beşteliu. "Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS)." Land Forces Academy Review 26, no. 3 (2021): 223–32. http://dx.doi.org/10.2478/raft-2021-0029.

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Abstract Accounting for tangible fixed assets is a very important part of the accounting of public institutions, because these types of assets have a very large share and come in a variety of forms in public entities of different sizes and profiles, without which they would not could fulfil the missions for which they were created. The issue of accounting for these assets according to national regulations has been proposed to highlight it by comparison with international regulations represented by accounting standards for the public sector. In addition to the significant progress made since 20

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Marsus, Soffan, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto, and Joko Sustiyo. "Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 11, no. 1 (2025): 157–74. https://doi.org/10.28986/jtaken.v11i1.2068.

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Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficu

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Druzhilovskaya, T. Y. "Directions for further development of accounting for intangible assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 22, 2022): 5–12. http://dx.doi.org/10.33920/med-17-2208-01.

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Intangible assets occupy an increasingly significant place in the activities of organizations of various forms of ownership and various industries (including healthcare). This sets the task of developing accounting regulations that would ensure the formation of complete and reliable information about intangible assets. Currently, the accounting of intangible assets of commercial organizations and non-profit organizations that do not belong to the public sector is regulated by PBU 14/2007 “Accounting for intangible assets”. At the same time, the adopted Program for the further reform of Russian

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S., Muzakkir. "BUSINESS DISTRIBUTION RESULTS OF SHARIA FINANCIAL INSTITUTIONS IN HADITS PERSPECTIVE." Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah 11, no. 1 (2019): 89–110. http://dx.doi.org/10.20414/mu.v11i1.2038.

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All results of operations managed in a Sharia Financial Institution should use a system that does not harm either party in accordance with applicable accounting standards. The accounting basis is the accounting principle that determines when the effects of transactions or events must be recognized for financial reporting purposes. Which accounting base is used by a particular organization, depending on the policies and conditions that exist. Regardless of which accounting basis is used, this paper will explain both of these accounting bases that exist in practice, both in the private sector an

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Adam, Berit, Isabel Brusca, Eugenio Caperchione, Jens Heiling, Susana Margarida F. Jorge, and Francesca Manes Rossi. "Are higher education institutions in Europe preparing students for IPSAS?" International Journal of Public Sector Management 33, no. 2/3 (2019): 363–78. http://dx.doi.org/10.1108/ijpsm-12-2018-0270.

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Purpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS/EPSAS. Design/methodology/a

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Cîrstea, Andreea, Cristina Silvia Nistor, and Adriana Tiron Tudor. "Consolidated financial statements – a new challenge for the public sector administration." Journal of Economic and Administrative Sciences 33, no. 1 (2017): 46–65. http://dx.doi.org/10.1108/jeas-04-2016-0012.

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Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics. Design/methodology/approach The research methodology combines content analysis with the comparative and interpretive method, and also some statistical methods such as residual analysis, association coefficients, that come to bring added value to the public sector literature. Findings The main findings of the research con

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Mustapha, Maruf, Ku Nor Izah Ku Ismail, and Halimah Nasibah Ahmad. "The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting." Journal of Business Management and Accounting 7, no. 1 (2017): 51–68. http://dx.doi.org/10.32890/jbma2017.7.1.8825.

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Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application of the international public sector accounting standards (IPSAS) by public sector entities. The cash-basis IPSAS is one of the IPSAS which supports the presentation of the general purpose financial statement (GPFS) for new adopters that intend to migrate to full accrual-based IPSAS. However, despite i

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Zdyrko, Nataliia, and Oleksandr Chereshnevyi. "Theoretical essence and classification of non-current tangible assets." Ekonomika APK 314, no. 12 (2020): 29–37. http://dx.doi.org/10.32317/2221-1055.202012029.

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The purpose of the article is to investigate and determine the theoretical essence of non-current tangible assets and improve their classification in order to develop accounting science. Research methods. The research uses dialectical methods of cognition of processes and phenomena, analysis and synthesis - to substantiate and determine the theoretical and methodological principles of non-current tangible assets and their classification, monographic method - to analyze the evolution of domestic and foreign scientists on the problems of classification and definition of non-current tangible asse

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Sokolenko, L. F. "Detection and evaluation of fraud during the public sector audit." Statistics of Ukraine 97, no. 2 (2022): 95–103. http://dx.doi.org/10.31767/su.2(97)2022.02.10.

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The activities of public sector institutions are an area, which is sensitive to the fraud risks. This is due to the significant use of budget funding, the existence and access to state property. Fraud and corruption are serious threats to the functioning of the public sector because of the potential financial and reputation damage and consequences from fraud for the institution. The application of international standards and best practices of public sector audit will allow to detect and prevent cases of fraud. It will help to save budget funds and state property. The research is based on the r

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Hlukhova, Valentyna. "INCOMES OF BUDGET INSTITUTIONS AS AN OBJECT OF ACCOUNTING." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2023): 7–17. http://dx.doi.org/10.35774/ibo2023.03-04.007.

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Introduction. In conditions of limited budgetary resources, the role of accounting of income of budgetary institutions from various sources is increasing. The correctness of the definition, completeness, and recognition of income as accounting objects has a significant impact on the quality of the assessment of the implementation of the estimate as the main financial planning and control document of a budget organization. This is especially relevant in conditions when national accounting standards in the public sector are being introduced in the public sector on the basis of international ones

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Polzer, Tobias, and Christoph Reichard. "IPSAS for European Union member states as starting points for EPSAS." International Journal of Public Sector Management 33, no. 2/3 (2019): 247–64. http://dx.doi.org/10.1108/ijpsm-12-2018-0276.

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Purpose The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS. Design/met

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