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IPSAS in a nutshell - from principles to practice
Schumesch, Patrice; De Laet, Jan; De Greef, Anton
2012PwC, Brussels, Belgium


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Keywords :
ipsas; public sector; government; accrual accounting; public finance management; transparency; financial reporting; international accounting; accounting harmonisation
Abstract :
[en] Whilst there are calls for adopting high-quality, transparent and international accounting rules for governments and other public sector entities, many government officials and public sector accountants are not familiar with the requirements of IPSAS (International Public Sector Accounting Standards) and with the often substantial changes that adoption of these rules may imply, mainly for those entities that use cash accounting. Consequently they are not fully aware of the implications of applying IPSAS for their own organisation. The book aims to create an awareness of IPSAS; it avoids reproducing exhaustively the IPSAS texts but rather seeks to highlight the main accounting issues and principles, and explains how to apply them in practice. The objective is to be didactic and easy to read. Throughout the book, comments are inserted to provide practical guidance for professionals who work or may work with IPSAS as preparers or users of financial statements.
Disciplines :
Accounting & auditing
Author, co-author :
Schumesch, Patrice ;  Université de Liège - ULiège > HEC-Ecole de gestion : UER > UER Finance et Droit
De Laet, Jan
De Greef, Anton
Language :
Title :
IPSAS in a nutshell - from principles to practice
Publication date :
December 2012
Publisher :
PwC, Brussels, Belgium
Number of pages :
Commentary :
What you can expect... -Written for practitioners and non-practitioners, government officials and other public sector decision-makers, and for all those interested in the public accounting debate. -Clear, concise, and easy to read. -Includes practical tips and comments derived from the authors' extensive experience in IPSAS implementation. -More than 220 pages to guide your understanding of current developments in public sector accounting and explain key accounting, operational and strategic implications of IPSAS.
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since 28 April 2014


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