Challenges in the Adoption of International Public Sector Accounting Standards [electronic resource] : The Experience of the Iberian Peninsula as a Front Runner / edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos.
Erişim Adresi
ISBN
9783030631253
Dil Kodu
İngilizce
Yer Numarası
DK/20291
Basım Bildirimi
1st ed. 2021.
Yayın Bilgisi
Cham : Springer International Publishing : Imprint: Palgrave Pivot, 2021.
Fiziksel Niteleme
XVII, 134 p. online resource.
Dizi
Public Sector Financial Management, 2946-5508
İçindekiler Notu
Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS (Tobias Polzer, Christoph Reichard; Giuseppe Grossi) -- Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS (Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard) -- Chapter 3. The application of the IPSAS in Portugal (Patrícia Gomes; Susana Jorge; Maria José Fernandez) -- Chapter 4. The application of the IPSASs in Spain (Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos) -- Chapter 5. Comparative Analysis between Portugal and Spain (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos) -- Chapter 6. General Conclusions (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos).
Özet, vb.
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.
Konu
Political planning.
Public administration.
Industries.
Public Policy.
Public Administration.
Industries.
Public administration.
Industries.
Public Policy.
Public Administration.
Industries.
Kurum Adı
Eseri Alıntıla
Referansları kullanmadan önce gözden geçirmeniz ve varsa gerekli düzeltmeleri yapmanız önerilir.
Dijital Kaynak
MARC Görünümü
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520 |aThe aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.
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650 24|aIndustries.
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072 7|aJPP|2bicssc
072 7|aPOL028000|2bisacsh
072 7|aJPP|2thema
082 04|a320.6|223
090 |aDK/20291
245 10|aChallenges in the Adoption of International Public Sector Accounting Standards|h[electronic resource] :|bThe Experience of the Iberian Peninsula as a Front Runner /|cedited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos.
250 |a1st ed. 2021.
264 1|aCham :|bSpringer International Publishing :|bImprint: Palgrave Pivot,|c2021.
300 |aXVII, 134 p.|bonline resource.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
347 |atext file|bPDF|2rda
490 1 |aPublic Sector Financial Management,|x2946-5508
505 0 |aChapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS (Tobias Polzer, Christoph Reichard; Giuseppe Grossi) -- Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS (Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard) -- Chapter 3. The application of the IPSAS in Portugal (Patrícia Gomes; Susana Jorge; Maria José Fernandez) -- Chapter 4. The application of the IPSASs in Spain (Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos) -- Chapter 5. Comparative Analysis between Portugal and Spain (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos) -- Chapter 6. General Conclusions (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos).
520 |aThe aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.
650 0|aPolitical planning.
650 0|aPublic administration.
650 0|aIndustries.
650 14|aPublic Policy.
650 24|aPublic Administration.
650 24|aIndustries.
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700 1 |aGomes, Patrícia.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aFernandes, Maria José.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aMontesinos, Vicente.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
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773 0 |tSpringer Nature eBook
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776 08|iPrinted edition:|z9783030631260
830 0|aPublic Sector Financial Management,|x2946-5508
856 40|uhttps://doi.org/10.1007/978-3-030-63125-3
912 |aZDB-2-POS
912 |aZDB-2-SXPI
950 |aPolitical Science and International Studies (SpringerNature-41174)
950 |aPolitical Science and International Studies (R0) (SpringerNature-43724)
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