IPSAS conceptual framework and views on selected national frameworks

Susana Jorge

This chapter is about conceptual frameworks in public sector accounting, particularly addressing the IPSAS conceptual framework. While taking this as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries–namely the UK, Finland, Austria, Germany and Portugal–, as illustrative examples of how conceptual frameworks can approximate or diverge from that of IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

—

ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_8
Área: Ciências Sociais
Páginas: 181-211
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