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
Related Articles
- EP ID EP10247
- DOI -
- Views 379
- Downloads 24
SOCIAL RECOGNITION OF FAMILY PLANNING PROGRAM IN TEHSIL DARGAI DISTRICT MALAKAND, PAKISTAN
The current study was conducted in the three-selected village’s i.e Sarogai, Wazirabad and Hijab killy of Tehsil Dargai of District Malakand to assess the family Planning Program. The study proceeded with the object...
A SURVEY OF IMPORTANT ATTRIBUTES FOR MARKETING REAL ESTATE DEVELOPMENTS IN METROPOLITAN IBADAN PROPERTY MARKET, NIGERIA
Recent studies have established various attributes for real estate marketing which position an agent at a winning edge. The study aims at examining the important attributes and strategies for real estate marketing pec...
THE EXTENT TO WHICH CONSUMER PROMOTIONS BUILDS AWARENESS OF DAIRY PRODUCTS: A CASE OF CONSUMERS IN NAIROBI
This study was conducted with the objective to determine the extent to which consumer promotions build awareness of dairy products. The focus of the study was the consumers in Nairobi. To achieve the objective, a samp...
THE MARKETING OF SMALL AND MEDIUM ENTERPRISE (SME) PRODUCTS BASED ON FOOD PROCESSING
This study aims to examine the constraints and the method of product marketing for Small and Medium Enterprises (SMEs ) based on food processing in the district of Manjung . The study was conducted among the operators...
INFLUENCE OF EMPLOYEE CAPACITY ON HEALTH WORKFORCE PERFORMANCE IN KENYA’S PUBLIC HEALTH SECTOR: A TALE OF ISO 9001:2008 CERTIFIED HOSPITALS
This study sought to establish the influence of employee capacity in health workforce performance in the Kenyan public health sector among the ISO 9001:2008 certified hospitals. Like many countries in Sub-Saharan Afri...