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 件 / 全2件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
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