LEADER 05645nam 2200757 a 450 001 9910822158503321 005 20200520144314.0 010 $a9786613655790 010 $a9781119207887 010 $a1119207886 010 $a9781280678868 010 $a1280678860 010 $a9781118400128 010 $a1118400127 035 $a(CKB)2550000000103597 035 $a(EBL)922170 035 $a(OCoLC)794328711 035 $a(SSID)ssj0000678026 035 $a(PQKBManifestationID)12220329 035 $a(PQKBTitleCode)TC0000678026 035 $a(PQKBWorkID)10699805 035 $a(PQKB)10703182 035 $a(WaSeSS)IndRDA00116881 035 $a(Au-PeEL)EBL922170 035 $a(CaPaEBR)ebr10565143 035 $a(CaONFJC)MIL365579 035 $a(CaSebORM)9781118400135 035 $a(MiAaPQ)EBC922170 035 $a(OCoLC)848895185 035 $a(OCoLC)ocn848895185 035 $a(EXLCZ)992550000000103597 100 $a20120614d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIPSAS explained $ea summary of international public sector accounting standards /$fThomas Mu?ller-Marque?s Berger 205 $a2nd ed. 210 $aChichester, U.K. $cWiley $cErnst & Young$d2012 215 $a1 online resource (257 p.) 300 $aDescription based upon print version of record. 311 08$a9781118400135 311 08$a1118400135 311 08$a9781118368718 311 08$a1118368711 320 $aIncludes bibliographical references. 327 $aIPSAS Explained; Contents; Foreword; Contents; Abbreviations; I. Introduction: General information about IPSASs and the IPSASB; 1 The International Public Sector Accounting Standards Board; 1.1 General information; 1.2 Structure and organization of the IPSASB; 1.3 Objectives of the IPSASB; 1.4 Oversight of the IPSASB; 1.5 Members of the IPSASB; 2 International accounting standards for the public sector; 2.1 Overview of international accounting standards for the public sector; 2.2 History of the International Public Sector Accounting Standards 327 $a2.3 Scope of the International Public Sector Accounting Standards2.4 General purpose financial statements; 2.5 Authority of the International Public Sector Accounting Standards; 2.6 Strategy of the IPSASB; 2.7 The Conceptual Framework project; 2.8 Other current projects of the IPSASB; 2.9 Process for reviewing and modifying IASB documents; 2.10 Procedures for developing accounting standards; 2.11 IPSASs for accrual basis of accounting and cash basis of accounting; 2.12 Background to the application of international accounting standards for the public sector 327 $a2.13 Provisions for the transition from the cash basis to the accrual basis of accounting3 Measurement bases in accordance with IPSASs; 3.1 Cost; 3.2 Fair value; 3.3 Present value; II. Impact of the global financial crisis and the sovereign debt crisis on public sector accounting; 1 Context of the global financial crisis 2008-2009; 2 Accounting issues relating to public sector interventions; 2.1 Accounting for recapitalization or investments; 2.2 Accounting for fiscal support; 2.3 Accounting for financial guarantees; 3 The sovereign debt crisis; 3.1 Evolution of the crisis 327 $a3.2 Major measures taken to solve the crisis in 2010 and 20113.3 Effects of the sovereign debt crisis on public sector financial management; III. Overview of accrual basis IPSASs; IPSAS 1: Presentation of Financial Statements; IPSAS 2: Cash Flow Statement; IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5: Borrowing Costs; IPSAS 6: Consolidated and Separate Financial Statements; IPSAS 7: Investments in Associates; IPSAS 8: Interests in Joint Ventures; IPSAS 9: Revenue from Exchange Transactions 327 $aIPSAS 10: Financial Reporting in Hyperinflationary EconomiesIPSAS 11: Construction Contracts; IPSAS 12: Inventories; IPSAS 13: Leases; IPSAS 14: Events after the Reporting Date; IPSAS 15: Financial Instruments: Disclosure and Presentation; IPSAS 16: Investment Property; IPSAS 17: Property, Plant and Equipment; IPSAS 18: Segment Reporting; IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets; IPSAS 20: Related Party Disclosures; IPSAS 21: Impairment of Non-Cash-Generating Assets; IPSAS 22: Disclosure of Information About the General Government Sector 327 $aIPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers) 330 $aGlobal diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other p 517 3 $aInternational Public Sector Accounting Standard explained 606 $aFinance, Public$xAccounting$xStandards 615 0$aFinance, Public$xAccounting$xStandards. 676 $a657.835 700 $aBerger$b Thomas Mu?ller-Marque?s$01598949 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910822158503321 996 $aIPSAS explained$93921462 997 $aUNINA