Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner
著者
書誌事項
Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner
(Public sector financial management)(Palgrave pivot)
Palgrave Macmillan, c2021
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
目次
- Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS Tobias Polzer, Christoph Reichard
- Giuseppe Grossi, Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS Tobias Polzer, Giuseppe
- Grossi,
- Reichard, Christoph Reichard, Chapter 3. The application of the IPSAS in Portugal Patricia Gomes
- Susana Jorge
- Maria Jose Fernandez Chapter 4. The application of the IPSASs in Spain Isabel Brusca, Rosa Maria Dasi-Gonzalez, Amparo Gimeno-Ruiz and Vicente Montesinos Chapter 5. Comparative Analysis between Portugal and Spain Patricia Gomes
- Isabel Brusca
- Maria Jose Fernandes
- Vicente Montesinos Chapter 6. General Conclusions Patricia Gomes
- Isabel Brusca
- Maria Jose Fernandes
- Vicente Montesinos
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