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IPSAS Explained - A Summary of International Public Sector Accounting Standards, Third Edition (Hardcover, 3rd Edition)
Loot Price: R1,406
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IPSAS Explained - A Summary of International Public Sector Accounting Standards, Third Edition (Hardcover, 3rd Edition)
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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.
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