Challenges in the Adoption of International Public Sector Accounting Standards

The Experience of the Iberian Peninsula as a Front Runner

Inbunden, Engelska, 2021

AvIsabel Brusca,Patrícia Gomes,Maria José Fernandes,Vicente Montesinos,Patricia Gomes,Maria Jose Fernandes

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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.

Produktinformation

Utgivningsdatum2021-04-16
Mått148 x 210 x undefined mm
FormatInbunden
SpråkEngelska
SeriePublic Sector Financial Management
Antal sidor134
FörlagSpringer Nature Switzerland AG
ISBN9783030631246

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Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain. 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.

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).