IPSAS explained : a summary of International Public Sector Accounting Standards /
Public sector accounting is, at present, practiced in diverse ways globally, at odds with the tenets of New Public Management to reduce bureaucracy, and to achieve comparable standards in terms of accountability, transparency and competition. The International Public Sector Accounting Standards Boar...
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| Format: | eBook |
| Language: | English |
| Published: |
Hoboken :
John Wiley & Sons,
2012.
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| Edition: | 2nd ed. |
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | Public sector accounting is, at present, practiced in diverse ways globally, at odds with the tenets of New Public Management to reduce bureaucracy, and to achieve comparable standards in terms of accountability, transparency and competition. The International Public Sector Accounting Standards Board (IPSASB) is engaged in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSAS). This updated second edition includes newly approved standards of the Board (IPSAS 27 to IPSAS 32), and gives a detailed update on the Conceptual Fr. |
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| Physical Description: | 1 online resource (xvi, 241 pages) : illustrations |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9781118400128 1118400127 9781118400135 1118400135 9781118400142 1118400143 9781118368718 1118368711 |