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Books > Business & Economics > Finance & accounting > Accounting > Public finance accounting
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Challenges in the Adoption of International Public Sector Accounting Standards - The Experience of the Iberian Peninsula as a Front Runner (Hardcover, 1st ed. 2021)
Loot Price: R1,792
Discovery Miles 17 920
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Challenges in the Adoption of International Public Sector Accounting Standards - The Experience of the Iberian Peninsula as a Front Runner (Hardcover, 1st ed. 2021)
Series: Public Sector Financial Management
Expected to ship within 10 - 15 working days
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The aim of this book is to take stock of the experiences of Spain
and Portugal in the adaptation to the IPSAS, 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 present the main
conclusions. This book can help to understand the level of
implementation of the reforms and how governments are applying the
IPSAS.
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