00967nam0 22002651i 450 UON0033707820231205104243.71820091009d1855 |0itac50 bafreFR|||| 1||||ˆLes ‰Beaux-Arts en EuropeThéophile Gautierpremière sérieParisMichel Lévy Frères1855320 p.17 cm.FRParisUONL002984840Letterature romanze. Letteratura francese21GAUTIERThéophileUONV113091171383Michel Lévy FrèresUONV276374650ITSOL20240220RICASIBA - SISTEMA BIBLIOTECARIO DI ATENEOUONSIUON00337078SIBA - SISTEMA BIBLIOTECARIO DI ATENEOSI Francese V A GAU bis SI DC 1235 5 bis Beaux-Arts en Europe1363835UNIOR04581nam 22006375 450 991048418330332120231110142305.09783030631253303063125710.1007/978-3-030-63125-3(CKB)4100000011891325(MiAaPQ)EBC6566442(Au-PeEL)EBL6566442(OCoLC)1249470736(PPN)259465674(DE-He213)978-3-030-63125-3(EXLCZ)99410000001189132520210415d2021 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierChallenges in the Adoption of International Public Sector Accounting Standards The Experience of the Iberian Peninsula as a Front Runner /edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos1st ed. 2021.Cham :Springer International Publishing :Imprint: Palgrave Pivot,2021.1 online resource (148 pages)Public Sector Financial Management,2946-55089783030631246 3030631249 Includes bibliographical references and index.Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS (Tobias Polzer, Christoph Reichard; Giuseppe Grossi) -- Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS (Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard) -- Chapter 3. The application of the IPSAS in Portugal (Patrícia Gomes; Susana Jorge; Maria José Fernandez) -- Chapter 4. The application of the IPSASs in Spain (Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos) -- Chapter 5. Comparative Analysis between Portugal and Spain (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos) -- Chapter 6. General Conclusions (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos).The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.Public Sector Financial Management,2946-5508Political planningPublic administrationIndustriesPublic PolicyPublic AdministrationIndustriesPolitical planning.Public administration.Industries.Public Policy.Public Administration.Industries.657.8350021846657.8350021846Brusca IsabelMiAaPQMiAaPQMiAaPQBOOK9910484183303321Challenges in the adoption of international public sector accounting standards2491425UNINA