IPSAS Explained: A Summary of International Public Sector Accounting Standards - Hardcover

Berger, Thomas Muller-Marques; Ernst & Young

Hardcover

ISBN 10: 0470683929 ISBN 13: 9780470683927

Verlag: John Wiley & Sons Ltd, 2009

Inhaltsangabe

Book by MullerMarques Berger Thomas

Über diesen Titel

Reseña del editor:

A practical guide to International Public Sector Accounting Standards Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS, the strategy of the IPSASB as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting. In the main section of the book each IPSAS (including the recently published exposure drafts) is presented in brief, focusing on the core content of the relevant standard. Ernst & Young is a global leader in assurance, tax, transaction and advisory services, employing over 135,000 people worldwide.

Nota de la solapa:

As a valuable contribution to the further development and alignment of public sector accounting, this book provides decision-makers in the public sector with an overview of the International Public Sector Accounting Standards (IPSAS) and the International Public Sector Accounting Standards Board (IPSASB).

Über diese Auflage

• Verlag: John Wiley & Sons Ltd
• Erscheinungsdatum: 2009
• ISBN 10: 0470683929
• ISBN 13: 9780470683927
• Einband: Tapa dura
• Anzahl der Seiten: 208