Overview of IPSAS on public sector specific topics

Ellen Haustein
Peter C. Lorson

This chapter sets forth the IPSAS content by reviewing relevant norms. The hierarchy of IPSASB announcements and the set of IPSAS financial statements are briefly explained. Still, the focus of this chapter is on selected IPSAS referring to specific balance sheet items, namely property, plant and equipment (IPSAS 17, 21, 26), revenue from non-exchange transactions with the related recoverables (IPSAS 23) and service concessions and the related assets and liabilities (IPSAS 32). Each standard is summarized in brief and for each accounting field, definition, initial recognition and subsequent measurement is introduced.

—

ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_10
Área: Ciências Sociais
Páginas: 251-274
Data: 2019

Keywords

Download

—

Outros Capítulos (16)

Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_0

Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_1

History of public sector accounting & alternatives
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_2

Difference between private and public sector accounting
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_3

Budgets and budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_4

Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_5

Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS
Lisa Schmidthuber;Dennis Hilgers;Hannes Hofbauer
https://doi.org/10.14195/978-989-26-1861-6_6

IPSAS: history - spread - use
Lisa Schmidthuber;Dennis Hilgers
https://doi.org/10.14195/978-989-26-1861-6_7

IPSAS conceptual framework and views on selected national frameworks
Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_8

Reporting components and reliability issues
Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_9