Accounting Policies, Changes in Accounting, Estimates and Errors
Title | Accounting Policies, Changes in Accounting, Estimates and Errors PDF eBook |
Author | Australian Accounting Standards Board |
Publisher | |
Pages | 31 |
Release | 2004 |
Genre | Accounting |
ISBN |
Accounting Policy Changes
Title | Accounting Policy Changes PDF eBook |
Author | International Accounting Standards Board |
Publisher | |
Pages | 25 |
Release | 2018 |
Genre | Investments |
ISBN | 9781911040842 |
IPSAS Explained
Title | IPSAS Explained PDF eBook |
Author | Thomas Müller-Marqués Berger |
Publisher | John Wiley & Sons |
Pages | 368 |
Release | 2018-01-22 |
Genre | Business & Economics |
ISBN | 1119415047 |
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.
The Treatment of Unusual Items and Changes in Accounting Estimates and Accounting Policies
Title | The Treatment of Unusual Items and Changes in Accounting Estimates and Accounting Policies PDF eBook |
Author | International Accounting Standards Committee |
Publisher | |
Pages | 12 |
Release | 1976 |
Genre | |
ISBN |
Accounting Policies and Accounting Estimates
Title | Accounting Policies and Accounting Estimates PDF eBook |
Author | International Accounting Standards Board |
Publisher | |
Pages | 18 |
Release | 2017 |
Genre | Investments |
ISBN | 9781911040644 |
Eléments Exceptionnels, Éléments Afférents Aux Exercices Antérieurs Et Changements de Conventions Comptables
Title | Eléments Exceptionnels, Éléments Afférents Aux Exercices Antérieurs Et Changements de Conventions Comptables PDF eBook |
Author | International Accounting Standards Committee |
Publisher | [s.l.] : International Accounting Standards Committee |
Pages | 16 |
Release | 1978* |
Genre | Accounting |
ISBN |
Rethinking Public Accounting
Title | Rethinking Public Accounting PDF eBook |
Author | S.K. Das |
Publisher | Oxford University Press |
Pages | 339 |
Release | 2008-06-25 |
Genre | Business & Economics |
ISBN | 0199088004 |
This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.