Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner / Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos, editors.
Brusca, Isabel, editor.; Gomes, Patricia, editor.; Fernandes, Maria Jose, 1967- editor.; Montesinos Julve, Vicente, editor.
2021
HJ9925.S7
Available Online

Linked e-resources

Linked Resource Online Access
Concurrent users Unlimited
Authorized users Authorized users
Document Delivery Supplied Can lend chapters, not whole ebooks

Details

Title Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner / Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos, editors.
ISBN 9783030631253 (electronic bk.)
3030631257 (electronic bk.)
9783030631246
3030631249
DOI https://doi.org/10.1007/978-3-030-63125-3
Published Cham : Palgrave Macmillan, [2021]
Language English
Description 1 online resource
Item Number 10.1007/978-3-030-63125-3 doi
Call Number HJ9925.S7
Dewey Decimal Classification 657/.8350021846
Summary The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.
Note Includes index.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (SpringerLink, viewed April 27, 2021).
Added Author Brusca, Isabel, editor.
Gomes, Patricia, editor.
Fernandes, Maria Jose, 1967- editor.
Montesinos Julve, Vicente, editor.
Series Public sector financial management.
Palgrave pivot.
Available in Other Form Challenges in the adoption of international public sector accounting standards.
Linked Resources Online Access
Record Appears in Online Resources > Ebooks
All Resources
Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS / Tobias Polzer, Christoph Reichard; Giuseppe Grossi
Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS / Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard
Chapter 3. The application of the IPSAS in Portugal / Patrícia Gomes; Susana Jorge; Maria José Fernandez
Chapter 4. The application of the IPSASs in Spain / Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos
Chapter 5. Comparative Analysis between Portugal and Spain / Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos
Chapter 6. General Conclusions / Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos.

Browse Subjects

Show more subjects...

Statistics

from
to
Export