LEADER 01422nam 2200373Ia 450 001 996387973003316 005 20200824132352.0 035 $a(CKB)4940000000085093 035 $a(EEBO)2248546155 035 $a(OCoLC)ocm31355448e 035 $a(OCoLC)31355448 035 $a(EXLCZ)994940000000085093 100 $a19941025d1657 uy | 101 0 $aeng 135 $aurbn||||a|bb| 200 14$aThe measures and offices of friendship$b[electronic resource] $ewith rules of conducting it : to which are added, two letters written to persons newly changed in their religion /$fby Jer. Taylor, D.D 205 $aThe second edition. 210 $aLondon $cPrinted by J.G. for R. Royston ...$d1657 215 $a[2], 203, [8] p 300 $aNumerous errors in paging. 300 $aFirst published (1657) with title: A discourse of the nature, offices, and measures of friendship. 300 $a"Two letters to persons changed in their religion", p. 117-203, has half-title page. 300 $aReproduction of original in the Huntington Library. 330 $aeebo-0113 606 $aFriendship 606 $aConduct of life$vEarly works to 1800 615 0$aFriendship. 615 0$aConduct of life 700 $aTaylor$b Jeremy$f1613-1667.$0195298 801 2$bWaOLN 906 $aBOOK 912 $a996387973003316 996 $aThe measures and offices of friendship$92372517 997 $aUNISA LEADER 04581nam 22006375 450 001 9910484183303321 005 20231110142305.0 010 $a9783030631253 010 $a3030631257 024 7 $a10.1007/978-3-030-63125-3 035 $a(CKB)4100000011891325 035 $a(MiAaPQ)EBC6566442 035 $a(Au-PeEL)EBL6566442 035 $a(OCoLC)1249470736 035 $a(PPN)259465674 035 $a(DE-He213)978-3-030-63125-3 035 $a(EXLCZ)994100000011891325 100 $a20210415d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aChallenges in the Adoption of International Public Sector Accounting Standards $eThe Experience of the Iberian Peninsula as a Front Runner /$fedited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Pivot,$d2021. 215 $a1 online resource (148 pages) 225 1 $aPublic Sector Financial Management,$x2946-5508 311 08$a9783030631246 311 08$a3030631249 320 $aIncludes bibliographical references and index. 327 $aChapter 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). 330 $aThe aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association. 410 0$aPublic Sector Financial Management,$x2946-5508 606 $aPolitical planning 606 $aPublic administration 606 $aIndustries 606 $aPublic Policy 606 $aPublic Administration 606 $aIndustries 615 0$aPolitical planning. 615 0$aPublic administration. 615 0$aIndustries. 615 14$aPublic Policy. 615 24$aPublic Administration. 615 24$aIndustries. 676 $a657.8350021846 676 $a657.8350021846 702 $aBrusca$b Isabel 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484183303321 996 $aChallenges in the adoption of international public sector accounting standards$92491425 997 $aUNINA