Challenges in the Adoption of International Public Sector Accounting Standards (inbunden)
Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
134
Utgivningsdatum
2021-04-16
Upplaga
1st ed. 2021
Förlag
Springer Nature Switzerland AG
Medarbetare
Gomes, Patrcia / Fernandes, Maria Jos
Illustrationer
XVII, 134 p.
Dimensioner
210 x 148 x 11 mm
Vikt
336 g
Antal komponenter
1
Komponenter
1 Hardback
ISBN
9783030631246

Challenges in the Adoption of International Public Sector Accounting Standards

The Experience of the Iberian Peninsula as a Front Runner

Inbunden,  Engelska, 2021-04-16
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Challenges in the Adoption of International Public Sector Accounting Standards Kan levereras innan julafton!
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.
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Övrig information

Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain. Patrcia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cvado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria Jos Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cvado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cvado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.

Innehållsförteckning

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 (Patrcia Gomes; Susana Jorge; Maria Jos Fernandez).- Chapter 4. The application of the IPSASs in Spain (Isabel Brusca, Rosa Mara Das-Gonzlez, Amparo Gimeno-Ruiz and Vicente Montesinos).- Chapter 5. Comparative Analysis between Portugal and Spain (Patrcia Gomes; Isabel Brusca; Maria Jos Fernandes; Vicente Montesinos).- Chapter 6. General Conclusions (Patrcia Gomes; Isabel Brusca; Maria Jos Fernandes; Vicente Montesinos).