IPSAS versus National Norms on Public Institutions' Own Capitals
AbstractIn this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 11228.
Date of creation: 16 May 2008
Date of revision:
IPSAS; national norms; own capitals; accrual accounting; cash accounting; reference frame; residual interest; financial standing;
Find related papers by JEL classification:
- M0 - Business Administration and Business Economics; Marketing; Accounting - - General
- L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- L33 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Comparison of Public and Private Enterprise and Nonprofit Institutions; Privatization; Contracting Out
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
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- Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009. "Arguments for introducing accrual based accounting in the public sector," MPRA Paper 18134, University Library of Munich, Germany.
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