Challenges in the Adoption of International Public Sector Accounting Standards

The Experience of the Iberian Peninsula as a Front Runner de

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Éditeur :

Palgrave Pivot


Collection :

Public Sector Financial Management

Paru le : 2021-04-15

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Description


The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, 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 present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.  
Pages
134 pages
Collection
Public Sector Financial Management
Parution
2021-04-15
Marque
Palgrave Pivot
EAN papier
9783030631246
EAN PDF
9783030631253

Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
13
Taille du fichier
1915 Ko
Prix
63,29 €
EAN EPUB
9783030631253

Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
13
Taille du fichier
389 Ko
Prix
63,29 €