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.
2021
HJ9925.S7
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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
3030631257 (electronic bk.)
9783030631246
3030631249
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.
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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.
Gomes, Patricia, editor.
Fernandes, Maria Jose, 1967- editor.
Montesinos Julve, Vicente, editor.
Series
Public sector financial management.
Palgrave pivot.
Palgrave pivot.
Available in Other Form
Challenges in the adoption of international public sector accounting standards.
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Table of Contents
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.
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.