IDEAS home Printed from https://ideas.repec.org/a/nwe/natrud/y2020i1p89-97.html
   My bibliography  Save this article

Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards

Author

Listed:
  • Yasen Daskalov

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The purpose of this report is to present the qualitative characteristics of the information presented in the financial statements of public sector entities in applying the International Public Sector Accounting Standards (IPSAS). A comparison of the qualitative characteristics in IACS and International Financial Reporting Standards has been made, with some major differences. The lack of standardization of public sector accounting in Bulgaria is sufficient to raise the question of the quality of the information presented in the financial statements of the public sector entities.

Suggested Citation

  • Yasen Daskalov, 2020. "Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 89-97, May.
    • Handle: RePEc:nwe:natrud:y:2020:i:1:p:89-97
    as

    Download full text from publisher

    File URL: http://unwe-research-papers.org/bg/journalissues/article/10230
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    qualitative characteristics of the information; International Public Sector Accounting Standards;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:natrud:y:2020:i:1:p:89-97. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.