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Federal Financial Management System Requirements [[electronic resource]]
| Federal Financial Management System Requirements [[electronic resource]] |
| Pubbl/distr/stampa | [Washington, D.C.] : , : U.S. General Accounting Office, , [2001] |
| Soggetto topico |
Finance, Public - United States - Accounting - Data processing
Management information systems - United States Information storage and retrieval systems - Accounting Finance, Public - Accounting - Standards |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910692596503321 |
| [Washington, D.C.] : , : U.S. General Accounting Office, , [2001] | ||
| 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-9910137179603321 |
Aggestam-Pontoppidan Caroline <1975->
|
||
| 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 | ||
| ||
IPSAS explained [[electronic resource] ] : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger
| IPSAS explained [[electronic resource] ] : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger |
| Autore | Berger Thomas Müller-Marqués |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, U.K., : Wiley, : Ernst & Young, 2012 |
| Descrizione fisica | 1 online resource (257 p.) |
| Disciplina | 657.835 |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-20788-6
1-280-67886-0 9786613655790 1-118-40012-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
IPSAS 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
2.3 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 2.13 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 3.2 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 IPSAS 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 IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers) |
| Record Nr. | UNINA-9910139697303321 |
|
Berger Thomas Müller-Marqués
|
||
| Chichester, U.K., : Wiley, : Ernst & Young, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger
| IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger |
| Autore | Berger Thomas Müller-Marqués |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, U.K., : Wiley, : Ernst & Young, 2012 |
| Descrizione fisica | 1 online resource (257 p.) |
| Disciplina | 657.835 |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-20788-6
1-280-67886-0 9786613655790 1-118-40012-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
IPSAS 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
2.3 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 2.13 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 3.2 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 IPSAS 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 IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers) |
| Altri titoli varianti | International Public Sector Accounting Standard explained |
| Record Nr. | UNINA-9910822158503321 |
|
Berger Thomas Müller-Marqués
|
||
| Chichester, U.K., : Wiley, : Ernst & Young, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others]
| IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others] |
| Edizione | [Third edition.] |
| Pubbl/distr/stampa | Chichester, West Sussex, England : , : Wiley, , 2018 |
| Descrizione fisica | 1 online resource (371 pages) : illustrations, tables |
| Disciplina | 657.0218 |
| Soggetto topico | Finance, Public - Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-119-41504-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910466262403321 |
| Chichester, West Sussex, England : , : Wiley, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others]
| IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others] |
| Edizione | [Third edition.] |
| Pubbl/distr/stampa | Chichester, West Sussex, England : , : Wiley, , 2018 |
| Descrizione fisica | 1 online resource (371 pages) : illustrations, tables |
| Disciplina | 657.0218 |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-41510-1
1-119-41504-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910796408903321 |
| Chichester, West Sussex, England : , : Wiley, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others]
| IPSAS explained : a summary of international public sector accounting standards / / Thomas Müller-Marqués Berger [and eight others] |
| Edizione | [Third edition.] |
| Pubbl/distr/stampa | Chichester, West Sussex, England : , : Wiley, , 2018 |
| Descrizione fisica | 1 online resource (371 pages) : illustrations, tables |
| Disciplina | 657.0218 |
| Soggetto topico | Finance, Public - Accounting - Standards |
| ISBN |
1-119-41510-1
1-119-41504-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910823089403321 |
| Chichester, West Sussex, England : , : Wiley, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Il percorso di convergenza tra IAS/IFRS e US GAAP : Il ruolo degli attori e del contesto di riferimento / / Francesca De Luca
| Il percorso di convergenza tra IAS/IFRS e US GAAP : Il ruolo degli attori e del contesto di riferimento / / Francesca De Luca |
| Autore | De Luca Francesca |
| Pubbl/distr/stampa | Turin, [Italy] : , : G. Giappichelli Editore, , 2014 |
| Descrizione fisica | 1 online resource (129 pages) : illustrations |
| Disciplina | 657.0218 |
| Collana | Collana di Studi e Ricerche sul Sistema-Azienda : Serie Aziendale |
| Soggetto topico |
Accounting - Standards
Finance, Public - Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 88-921-5442-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-9910467958903321 |
|
De Luca Francesca
|
||
| Turin, [Italy] : , : G. Giappichelli Editore, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Il percorso di convergenza tra IAS/IFRS e US GAAP : Il ruolo degli attori e del contesto di riferimento / / Francesca De Luca
| Il percorso di convergenza tra IAS/IFRS e US GAAP : Il ruolo degli attori e del contesto di riferimento / / Francesca De Luca |
| Autore | De Luca Francesca |
| Pubbl/distr/stampa | Turin, [Italy] : , : G. Giappichelli Editore, , 2014 |
| Descrizione fisica | 1 online resource (129 pages) : illustrations |
| Disciplina | 657.0218 |
| Collana | Collana di Studi e Ricerche sul Sistema-Azienda : Serie Aziendale |
| Soggetto topico |
Accounting - Standards
Finance, Public - Accounting - Standards |
| ISBN | 88-921-5442-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-9910795690603321 |
|
De Luca Francesca
|
||
| Turin, [Italy] : , : G. Giappichelli Editore, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
