International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The...

The funding policy for defined benefit pension plans covering government employees represents an important decision for government entities sponsoring those plans. In recent years, a number of state and local governments have experienced extreme funding shortfalls (e.g., New Jersey, Illinois,...

This paper illuminates materiality features during experimentation with central government accounting in Norway. Data was collected using observations, interviews, informal conversations and documents. We found that materiality was constrained by numerous factors, including: time, disagreement,...

The article deals with the actual problems of implementation of the national provision (standard) of accounting in the public sector 136 “Biological Assets”. The essence of the concept of “biological assets” in various scientific and literary sources was investigated. Different...