Issues in Public Sector Accounting
Author | : Anthony G. Hopwood |
Publisher | : Philip Allan |
Total Pages | : 266 |
Release | : 1984 |
ISBN-10 | : UCAL:B4277585 |
ISBN-13 | : |
Rating | : 4/5 (85 Downloads) |
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Author | : Anthony G. Hopwood |
Publisher | : Philip Allan |
Total Pages | : 266 |
Release | : 1984 |
ISBN-10 | : UCAL:B4277585 |
ISBN-13 | : |
Rating | : 4/5 (85 Downloads) |
Author | : Tjerk Budding |
Publisher | : Routledge |
Total Pages | : 201 |
Release | : 2014-08-13 |
ISBN-10 | : 9781317906704 |
ISBN-13 | : 1317906705 |
Rating | : 4/5 (04 Downloads) |
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Author | : Ms.Suzanne Flynn |
Publisher | : International Monetary Fund |
Total Pages | : 59 |
Release | : 2016-08-05 |
ISBN-10 | : 9781475521757 |
ISBN-13 | : 1475521758 |
Rating | : 4/5 (57 Downloads) |
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author | : Robyn Pilcher |
Publisher | : Routledge |
Total Pages | : 164 |
Release | : 2018-07-17 |
ISBN-10 | : 9781351349178 |
ISBN-13 | : 1351349171 |
Rating | : 4/5 (78 Downloads) |
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Author | : Nhyira PREMIUM |
Publisher | : |
Total Pages | : 242 |
Release | : 2017-11-20 |
ISBN-10 | : 1973339218 |
ISBN-13 | : 9781973339212 |
Rating | : 4/5 (18 Downloads) |
This book is certainly for all individuals, researchers and students looking for a student text that covers almost all topics in Public Finance Management and Accounting. Even though most of the Acts used in this book relates primarily to the Republic of Ghana, the concept of Public Finance, International Public Sector Accounting Standards and others are relevant irrespective of jurisdiction.
Author | : Thomas Müller-Marqués Berger |
Publisher | : John Wiley & Sons |
Total Pages | : 368 |
Release | : 2018-01-22 |
ISBN-10 | : 9781119415046 |
ISBN-13 | : 1119415047 |
Rating | : 4/5 (46 Downloads) |
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Author | : Gary Bandy |
Publisher | : Taylor & Francis |
Total Pages | : 273 |
Release | : 2023-03-14 |
ISBN-10 | : 9781000843675 |
ISBN-13 | : 100084367X |
Rating | : 4/5 (75 Downloads) |
The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Author | : Vesna Vašiček |
Publisher | : Springer |
Total Pages | : 265 |
Release | : 2019-03-29 |
ISBN-10 | : 9783030033538 |
ISBN-13 | : 3030033538 |
Rating | : 4/5 (38 Downloads) |
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Author | : Francesca Manes-Rossi |
Publisher | : Palgrave Macmillan |
Total Pages | : 213 |
Release | : 2020-05-19 |
ISBN-10 | : 3030400557 |
ISBN-13 | : 9783030400552 |
Rating | : 4/5 (57 Downloads) |
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
Author | : I. Brusca |
Publisher | : Springer |
Total Pages | : 443 |
Release | : 2016-02-03 |
ISBN-10 | : 9781137461346 |
ISBN-13 | : 1137461349 |
Rating | : 4/5 (46 Downloads) |
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).