convergence with the International Public Sector Accounting Standards (IPSAS). This paper analyses the origins, the process and … accounting information (year 2000) and the requirement to converge towards IPSAS (year 2009). Reform affects both central … this as a convenient opportunity to select which IPSAS requirements to implement, taking into account political agendas (e …

European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how … norms imposed by national policy‐makers or set by IPSAS. Given that a longstanding concern of the literature has been on …