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IPSAS: case study

IPSAS: case study

≈ 2 mins de leitura

Ellen Haustein
Peter C. Lorson
Christophe Vanhee
Johan Christiaens

This chapter sets forth the Chapter 9 by presenting the accounting treatment of selected economic transactions. By using a case study of a municipality, specific accounting issues will be worked through using the standards and other pronouncements of the IPSASB. Thereby this chapter provides insights into selected accounting issues dealt by public sector entities and the process to prepare financial reports in conformity with IPSAS. Thereby, also the accounting records and the changes in the accounts will be entered. The focus is on selected public sector relevant IPSAS, namely IPSAS 17, 21, 23, 32 and 42 and IPSASB ED 72. As a result of this chapter, a closing balance sheet, a statement of financial performance and a statement of financial position are developed.

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ISBN: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_10
Área: Public Sector; Accounting; PSA; Fina
Páginas: 335-373
Data: 2023

Palavras-Chaves
Public sector specific standards
IPSAS
non-cash generating assets
non-exchange transactions
service concessions
social benefits
transfer expenses

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Outros Capítulos (17)

Foreword

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Introduction

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

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Budgets a nd budgetary accounting

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Theoretical approaches to financial accounting purposes and principles

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

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IPSAS: History, spread and use

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

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Reporting components and reliability issues

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Overview of IPSAS on public sector specific topics

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IPSAS: case study

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Consolidated financial statements

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Consolidation methods

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The accounting harmonization challenge in the European Union and the EPSAS

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Alternative reporting and non-financial accounting formats

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Conclusion

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