Berger, Thomas Müller-Marqués

IPSAS Explained: A Summary of International Public Sector Accounting Standards

Berger, Thomas Müller-Marqués - IPSAS Explained: A Summary of International Public Sector Accounting Standards, ebook


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ISBN: 9781119415046
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A succinct, yet highly informative guide to IPSAS and their application

IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance.

Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance.

  • Locate relevant IPSAS quickly and easily
  • Get up to date on newly adopted standards
  • Deepen conceptual understanding with graphical representations
  • Understand the operations of the IPSASB, as well as new and ongoing projects

The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Keywords: IPSAS summary; IPSAS update; 2017 IPSAS; IPSAS guide; IPSAS in brief; IPSAS overview; IPSAS reference; IPSAS application; IPSAS adoption; IPSAS standards; IPSAS examples; IPSAS interpretation; IPSAS guidelines; IPSAS accounting; public sector accounting; accounting standards; global accounting standards; practical IPSAS; IFAC standards; IPSAS compliance; IPSAS improvement project; IPSAS changes; IPSAS implementation; using IPSAS; IPSAS vs IFRS; IPSASB; IPSAS Explained: A Summary of Standards and Principles of International Public Sector Accounting Standards, 3rd Edition; Thomas Muller-Marques Berger; E&Y

John Wiley and Sons, Inc.
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368 pages
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