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Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS

Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS

≈ 2 mins de leitura

Giovanna Dabbicco

In order to compare financial information across companies, organisations, and public sector entities, accounting standards and accounting practices have to be harmonised. For this purpose, first, the International Financial Reporting Standards (IFRS) have been developed for the preparation of general purpose financial statements (GPFS) of profit-oriented entities. Some governments also have based their national public sector accounting standards on IFRS. Furthermore, public sector accounting could be harmonised at the global level by adopting the International Public Sector Accounting Standards (IPSAS). Finally, Government Finance Statistics (GFS) provide a set of macroeconomic statistics on financial operations, financial and liquidity positions, especially of the general government sector, and support fiscal analysis. This chapter describes these different perspectives and refers to challenges associated with accounting harmonisation.


ISBN:
978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_5
Área: Public Sector; Accounting; PSA; Fina
Páginas: 151-176
Data: 2023

Palavras-Chaves
Public sector accounting
accounting harmonisation
IFRS
IPSAS
GFS

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Outros Capítulos (17)

Foreword

Peter C. Lorson;Ellen Haustein;Susana Jorge

https://doi.org/10.14195/978-989-26-2464-8_0

Introduction

Peter C. Lorson;Ellen Haustein;Susana Jorge

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Approaches to public sector accounting and reporting in Europe

Ellen Haustein;Peter C. Lorson

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Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory

Yuri Biondi

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Budgets a nd budgetary accounting

Lasse Oulasvirta

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Theoretical approaches to financial accounting purposes and principles

Lasse Oulasvirta

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Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS

Giovanna Dabbicco

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IPSAS: History, spread and use

Caroline A. Pontoppidan

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The IPSASB’s conceptual framework and views on selected national frameworks

Susana Jorge;Josette Caruana

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Reporting components and reliability issues

Susana Jorge;Josette Caruana

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Overview of IPSAS on public sector specific topics

Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens

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IPSAS: case study

Ellen Haustein;Peter C. Lorson;Christophe Vanhee;Johan Christiaens

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Consolidated financial statements

Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina

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Consolidation methods

Ellen Haustein;Peter C. Lorson;Eugenio Anessi-Pessina

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The accounting harmonization challenge in the European Union and the EPSAS

Sandra Cohen;Isabel Brusca;Francesca Manes-Rossi

https://doi.org/10.14195/978-989-26-2464-8_13

Alternative reporting and non-financial accounting formats

Francesca Manes-Rossi;Isabel Brusca;Sandra Cohen;Peter C. Lorson

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Conclusion

Peter C. Lorson;Ellen Haustein;Susana Jorge

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