CONCEPT, REGULATIONS AND INSTITUTIONAL ISSUES OF IPSAS: A CRITICAL REVIEW
Journal Title: European Journal of Business and Social Sciences - Year 2013, Vol 2, Issue 3
Abstract
Globalization spawns a historical revolution and inevitably influences the accounting sector. As a result, harmonization of national accounting systems meets with success under globalization. Accounting methods of local public sectors cannot be unaffected and International Public Sector Accounting Standards (henceforth IPSAS) have been brought in for a global adoption. This study depicts the significant nature of IPSAS, their general characteristics and meaning of them. Moreover, cashâ€basis and accrualâ€basis standards will be pointed out. Furthermore, this study will refer to some conceptual issues about IPSAS, as a form of dispute to some of their ideas and goals.
Authors and Affiliations
Kanellos Toudas| Department of Economic Sciences, National and Kapodistrian University of Athens, Evangelos Poutos| Department of Economic Sciences, National and Kapodistrian University of Athens, Dimitrios Balios| (Corresponding Author) Department of Economic Sciences, National and Kapodistrian University of Athens E‐mail: dbalios@econ.uoa.gr, Telephone number: 0030‐210‐368‐9391, Address: 5, Stadiou street (2nd floor), 105 62, Athens, Greece
Keywords
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