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IPSAS Explained A Summary of International Public Sector Accounting Standards 2nd Edition by Thomas Muller Marques Berger 1118368711 9781118368718

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IPSAS Explained A Summary of International Public Sector Accounting Standards 2nd Edition Thomas Muller-Marques Berger Digital Instant Download

Author(s): Thomas Muller-Marques Berger
ISBN(s): 9781118368718, 1118368711
Edition: 2
File Details: PDF, 1.43 MB
Year: 2012
Language: english
SKU: EB-5435198 Category: Tag:

IPSAS Explained A Summary of International Public Sector Accounting Standards 2nd Edition by Thomas Muller Marques Berger – Ebook PDF Instant Download/Delivery: 1118368711, 9781118368718

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Product details:

ISBN 10: 1118368711 

ISBN 13: 9781118368718

Author: Thomas Muller-Marques Berger

Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs).

IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management.

Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.

Table of contents:

 

I. Introduction: General Information about IPSASs and the IPSASB

  1. The International Public Sector Accounting Standards Board

  2. International Accounting Standards for the Public Sector

  3. Measurement Bases in Accordance with IPSASs

II. Impact of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting

  1. Context of the Global Financial Crisis 2008–2009

  2. Accounting Issues Relating to Public Sector Interventions

  3. The Sovereign Debt Crisis

III. Overview of Accrual Basis IPSASs

  • IPSAS 1: Presentation of Financial Statements

  • IPSAS 2: Cash Flow Statement

  • IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors

  • IPSAS 4: The Effects of Changes in Foreign Exchange Rates

  • IPSAS 5: Borrowing Costs

  • IPSAS 6: Consolidated and Separate Financial Statements

  • IPSAS 7: Investments in Associates

  • IPSAS 8: Interests in Joint Ventures

  • IPSAS 9: Revenue from Exchange Transactions

  • IPSAS 10: Financial Reporting in Hyperinflationary Economies

  • IPSAS 11: Construction Contracts

  • IPSAS 12: Inventories

  • IPSAS 13: Leases

  • IPSAS 14: Events after the Reporting Date

  • IPSAS 15: Financial Instruments: Disclosure and Presentation

  • IPSAS 16: Investment Property

  • IPSAS 17: Property, Plant and Equipment

  • IPSAS 18: Segment Reporting

  • IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets

  • IPSAS 20: Related Party Disclosures

  • IPSAS 21: Impairment of Non-Cash-Generating Assets

  • IPSAS 22: Disclosure of Information About the General Government Sector

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Tags: Thomas Muller Marques Berger, Explained, Summary, International