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. It includes IPSAS 42 Social Benefits and the new IPSASB and CAG members. International Public Sector Accounting Standards Board (IPSASB), and other accompanying implementation guidance issued by the Board. Accounting standards are authoritative standards for financial accounting and reporting developed through an organized standard-setting process and issued by a recognized standard-setting body. 256 Pages. International Public Sector Accounting Standard ... Summary of Change . Terms of service • Privacy policy • Editorial independence, IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition, Chapter 1: Introduction: General information about IPSASs and the IPSASB1, 1 The International Public Sector Accounting Standards Board, 2 International accounting standards for the public sector, 3 Measurement bases in accordance with IPSASs, Chapter 2: 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, Chapter 3: Overview of accrual basis IPSASs, IPSAS 1: Presentation of Financial Statements, IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors, IPSAS 4: The Effects of Changes in Foreign Exchange Rates, IPSAS 6: Consolidated and Separate Financial Statements, IPSAS 9: Revenue from Exchange Transactions, IPSAS 10: Financial Reporting in Hyperinflationary Economies, IPSAS 14: Events after the Reporting Date, IPSAS 15: Financial Instruments: Disclosure and Presentation, IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets, IPSAS 21: Impairment of Non-Cash-Generating Assets, IPSAS 22: Disclosure of Information About the General Government Sector, IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers), IPSAS 24: Presentation of Budget Information in Financial Statements, IPSAS 26: Impairment of Cash-Generating Assets, IPSAS 28: Financial Instruments: Presentation, IPSAS 29: Financial Instruments: Recognition and Measurement, IPSAS 30: Financial Instruments: Disclosures, IPSAS 32: Service Concession Arrangements: Grantor, Chapter 4: Overview of current Exposure Drafts, IPSAS ED 46: Recommended Practice Guideline: Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances, IPSAS ED 47: Financial Statement Discussion and Analysis, Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting, Get unlimited access to books, videos, and. The objectives set out the unique financial reporting requirements for assessing government financial accountability and … Get the Handbook News. Take O’Reilly online learning with you and learn anywhere, anytime on your phone and tablet. Im Rahmen einer öffentlichen Konsultation über die Eignung der internationalen Rechnungslegungsstandards für den öffentlichen Sektor hat die EU-Kommission am 15. Introduction to International Public Sector Accounting Standards (IPSAS) The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and fi nancial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve. The International Public Sector Accounting Standards Board® (IPSASB®) works to improve public sector financial reporting worldwide through the development of IPSAS®, international accrual-based accounting standards, for use by governments and other public sector entities around the world. 2020 Handbook of International Public Sector Accounting Pronouncements. After describing the nature of IPSAS, the paper discusses conceptual issues … 2020 Handbook of International Public Sector Accounting Pronouncements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). Many countries choose to adopt international accounting standards when converting to accrual accounting, IPSAS being the the most popular. Christopher D. Piros, Die International Public Sector Accounting Standards sind Rechnungslegungsstandards, die gemäß den Empfehlungen des IPSAS-Board von öffentlichen Einheiten, mit Ausnahme von öffentlichen wirtschaftlich tätigen Unternehmen, anzuwenden sind. Summary. In order to enhance the accessibility and raise awareness of IPSAS accounting standards, Deloitte has developed an Arabic summary of “The International Public Sector Accounting Standards”, IPSAS, . 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. 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