Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner

著者

• Brusca, Isabel

書誌事項

Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner

Isabel Brusca ... [et al.], editors

（Public sector financial management）（Palgrave pivot）

Palgrave Macmillan, c2021

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BC14184635
• ISBN:
  • 9783030631246
• 出版国コード: sz
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cham
• ページ数/冊数: xvii, 134 p.
• 大きさ: 22 cm
• 分類:
  • DC23 : 657.8350021846
• 件名:
  • LCSH : International public sector accounting standard
  • LCSH : Finance, Public -- Accounting -- Standards -- Spain
  • LCSH : Finance, Public -- Accounting -- Standards -- Portugal
• 親書誌ID:
  • BB29207511
  • BB1163475X