Measurement in Public Sector Financial Reporting PDF Download

Author: Josette Caruana
Publisher: Emerald Group Publishing
ISBN: 1801171637
Category : Business & Economics
Languages : en
Pages : 198

View

Book Description
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Author: Josette Caruana
Publisher: Emerald Group Publishing
ISBN: 1801171610
Category : Business & Economics
Languages : en
Pages : 275

View

Book Description
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Author: Josette Caruana
Publisher: Springer
ISBN: 3030060373
Category : Political Science
Languages : en
Pages : 234

View

Book Description
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Author: Thomas Müller-Marqués Berger
Publisher: John Wiley & Sons
ISBN: 1119415047
Category : Business & Economics
Languages : en
Pages : 368

View

Book Description
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Author: Eugenio Caperchione
Publisher: Springer Science & Business Media
ISBN: 1461545811
Category : Business & Economics
Languages : en
Pages : 275

View

Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Author: Warwick Funnell
Publisher: UNSW Press
ISBN: 9780868407685
Category : Business & Economics
Languages : en
Pages : 332

View

Book Description
Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.

Author: Francesca Manes-Rossi
Publisher: Palgrave Macmillan
ISBN: 9783030400552
Category : Political Science
Languages : en
Pages : 213

View

Book Description
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Author: Nhyira PREMIUM
Publisher:
ISBN: 9781973339212
Category :
Languages : en
Pages : 242

View

Book Description
This book is certainly for all individuals, researchers and students looking for a student text that covers almost all topics in Public Finance Management and Accounting. Even though most of the Acts used in this book relates primarily to the Republic of Ghana, the concept of Public Finance, International Public Sector Accounting Standards and others are relevant irrespective of jurisdiction.

Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59

View

Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Author: Ali Farazmand
Publisher: Springer Nature
ISBN: 3030662527
Category : Law
Languages : en
Pages : 13623

View

Book Description
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.