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Challenges in the Adoption of International Public Sector Accounting Standards = The Experience of the Iberian Peninsula as a Front Runner /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Challenges in the Adoption of International Public Sector Accounting Standards/ edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos.
其他題名:	The Experience of the Iberian Peninsula as a Front Runner /
其他作者:	Montesinos, Vicente.
面頁冊數:	XVII, 134 p.online resource. :
Contained By:	Springer Nature eBook
標題:	Public Administration. -
電子資源:	https://doi.org/10.1007/978-3-030-63125-3
ISBN:	9783030631253

Challenges in the Adoption of International Public Sector Accounting Standards = The Experience of the Iberian Peninsula as a Front Runner /
Challenges in the Adoption of International Public Sector Accounting StandardsThe Experience of the Iberian Peninsula as a Front Runner /[electronic resource] :edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos. - 1st ed. 2021. - XVII, 134 p.online resource. - Public Sector Financial Management. - Public Sector Financial Management.

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).

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.

ISBN: 9783030631253

Standard No.: 10.1007/978-3-030-63125-3doiSubjects--Topical Terms:

796112
Public Administration.

LC Class. No.: JF1525.P6

Dewey Class. No.: 320.6

Challenges in the Adoption of International Public Sector Accounting Standards = The Experience of the Iberian Peninsula as a Front Runner /
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