Similar Search Results

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … accruals accounting brought the country one step closer to IPSAS. P.D.54/2018 resulted in material adjustments on the state …

Persistent link: https://www.econbiz.de/10013448092

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review

Polzer, Tobias; Adhikari, Pawan; Nguyen Cong Phuong; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 3, pp. 309-332

Persistent link: https://www.econbiz.de/10014381188

Modernisation of public sector financial reporting systems in Europe : challenges and milestones

Svoboda, Michal - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 5-16

governments´ efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article …

Persistent link: https://www.econbiz.de/10011706612

Let's have a relook at accountability

Agyemang, Gloria - In: The British accounting review 56 (2024) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10015062037

Accounting reform and IPSAS adoption in Greece

Chytis, Evangelos; Georgopoulos, Ioannis; Tasios, Stergios - In: European research studies 23 (2020) 4, pp. 165-184

Persistent link: https://www.econbiz.de/10012511194

Decision-making processes of public sector accounting reforms in India : institutional perspectives

Krishnan, Sarada Rajeswari - In: Financial accountability and management 39 (2023) 1, pp. 167-194

Persistent link: https://www.econbiz.de/10014288459

Implementing accrual accounting in the public sector

Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...