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IPSAS in a nutshell - from principles to practice
Schumesch, Patrice; De Greef, Anton; De Laet, Jan
2015PwC, 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] The second edition of PwC’s IPSAS handbook: IPSAS in a nutshell - From principles to practice includes up-to-date information on standards and guidelines issued up to 31 March 2015. This latest edition is accompanied by the IPSAS in a nutshell - Test your IPSAS knowledge, a volume containing 200 questions and answers with two levels of difficulty designed to help the reader assess its understanding of IPSAS (International Public Sector Accounting Standards), the reference accounting and reporting framework for governments and other public sector entities. The book is written in a concise, easy-to-read and easy-to-use manner, and is designed as a guide to help readers enhance their understanding of current developments in public sector accounting, as well as key accounting and operational implications of IPSAS adoption. The 380-page handbook is a must-read for anyone in a role impacted by IPSAS. It includes practical tips and comments derived from the authors' extensive experience in applying IPSAS. The volumes are specifically aimed at practitioners and non-practitioners, government officials and other public sector decision makers. They also make an inspiring reference manual for anyone interested in the public accounting debate.
Disciplines :
Accounting & auditing
Author, co-author :
Schumesch, Patrice ;  Université de Liège > HEC-Ecole de gestion : UER > UER Finance et Droit
De Greef, Anton
De Laet, Jan
Language :
Title :
IPSAS in a nutshell - from principles to practice
Publication date :
July 2015
Publisher :
PwC, Brussels, Belgium
Edition :
2nd edition
Number of pages :
Available on ORBi :
since 14 March 2016


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