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Interpretation and application of IPSAS / / Caroline Aggestam-Pontoppidan, Isabelle Andernack
| Interpretation and application of IPSAS / / Caroline Aggestam-Pontoppidan, Isabelle Andernack |
| Autore | Aggestam-Pontoppidan Caroline <1975-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, [England] : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (466 p.) |
| Disciplina | 657/.8350218 |
| Collana | Wiley regulatory reporting |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-01030-6
1-119-17032-X 1-119-01031-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Machine generated contents note: Foreword vii Acknowledgements ix About the Authors xi List of IPSAS with Corresponding IFRS xiii List of IPSAS with Brief Description xv Part 1 Introducing Public Sector Accounting 1 Introduction 3 2 Why Converge Public Sector Accounting Practices? 11 3 The IPSASB 17 Part 2 Accrual-based IPSAS 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts 35 5 Financial Statements 55 6 Disclosure Standards 109 7 Long-Term (Non-Current) Assets 123 8 Current Assets 167 9 Service Concession Arrangements: Grantor 175 10 Leases and Leasing Arrangements 187 11 Revenues and Expenses 207 12 Employee Benefits, Social Benefits, and Other Liabilities 243 13 Provisions and Contingencies 257 14 Budget Reporting 271 15 Financial Instruments 285 16 Consolidations and Strategic Investments 307 17 Specific Standards: Accounting for Agriculture and Accounting in Hyperinflation Economies 327 18 Recommended Practice Guidelines (RPGs) 339 Part 3 Cash-Based IPSAS 19 Cash Basis IPSAS 351 Part 4 Making the Transition to IPSAS and Closing 20 Making the Transition to IPSAS 375 Conclusion 407 Annex 1: Brief Description of IPSAS 409 Annex 2: Key Characteristics of Public Sector Entities 413 Annex 3: Employee Benefits: An Overview of the Key Principles 415 Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case Example: Iceland IPSAS Implementation Plan 417 Bibliography 425 Index . |
| Record Nr. | UNINA-9910137179603321 |
Aggestam-Pontoppidan Caroline <1975->
|
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| Chichester, [England] : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Interpretation and application of IPSAS / / Caroline Aggestam-Pontoppidan, Isabelle Andernack
| Interpretation and application of IPSAS / / Caroline Aggestam-Pontoppidan, Isabelle Andernack |
| Autore | Aggestam-Pontoppidan Caroline <1975-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, [England] : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (466 p.) |
| Disciplina | 657/.8350218 |
| Collana | Wiley regulatory reporting |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-01030-6
1-119-17032-X 1-119-01031-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Machine generated contents note: Foreword vii Acknowledgements ix About the Authors xi List of IPSAS with Corresponding IFRS xiii List of IPSAS with Brief Description xv Part 1 Introducing Public Sector Accounting 1 Introduction 3 2 Why Converge Public Sector Accounting Practices? 11 3 The IPSASB 17 Part 2 Accrual-based IPSAS 4 The IPSASB Conceptual Framework and Key Accrual Accounting Concepts 35 5 Financial Statements 55 6 Disclosure Standards 109 7 Long-Term (Non-Current) Assets 123 8 Current Assets 167 9 Service Concession Arrangements: Grantor 175 10 Leases and Leasing Arrangements 187 11 Revenues and Expenses 207 12 Employee Benefits, Social Benefits, and Other Liabilities 243 13 Provisions and Contingencies 257 14 Budget Reporting 271 15 Financial Instruments 285 16 Consolidations and Strategic Investments 307 17 Specific Standards: Accounting for Agriculture and Accounting in Hyperinflation Economies 327 18 Recommended Practice Guidelines (RPGs) 339 Part 3 Cash-Based IPSAS 19 Cash Basis IPSAS 351 Part 4 Making the Transition to IPSAS and Closing 20 Making the Transition to IPSAS 375 Conclusion 407 Annex 1: Brief Description of IPSAS 409 Annex 2: Key Characteristics of Public Sector Entities 413 Annex 3: Employee Benefits: An Overview of the Key Principles 415 Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case Example: Iceland IPSAS Implementation Plan 417 Bibliography 425 Index . |
| Record Nr. | UNINA-9910808116403321 |
|
Aggestam-Pontoppidan Caroline <1975->
|
||
| Chichester, [England] : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||