Challenges in the Adoption of International Public Sector Accounting Standards - The Experience of the Iberian Peninsula as a Front Runner (Hardcover, 1st ed. 2021)

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.

General

Imprint:	Springer Nature Switzerland AG
Country of origin:	Switzerland
Series:	Public Sector Financial Management
Release date:	April 2021
First published:	2021
Editors:	Isabel Brusca • Patricia Gomes • Maria Jose Fernandes • Vicente Montesinos
Dimensions:	210 x 148mm (L x W)
Format:	Hardcover
Pages:	134
Edition:	1st ed. 2021
ISBN-13:	978-3-03-063124-6
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Public finance accounting
LSN:	3-03-063124-9
Barcode:	9783030631246

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