Challenges in the Adoption of International Public Sector Accounting Standards: The Experience of the Iberian Peninsula As a Front Runner - Couverture rigide

Livre 6 sur 6: Public Sector Financial Management
 
9783030631246: Challenges in the Adoption of International Public Sector Accounting Standards: The Experience of the Iberian Peninsula As a Front Runner
Couverture rigide
ISBN 10 : 3030631249 ISBN 13 : 9783030631246
Editeur : Springer Nature Switzerland AG, 2021

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

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.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Springer Nature Switzerland AG
Date d'édition
2021
Langue
anglais
ISBN 10 
3030631249
ISBN 13 
9783030631246
Reliure
Relié
Numéro d'édition
1
Nombre de pages
151
Éditeur
Brusca Isabel, Gomes Patrícia, Fernandes Maria José, Montesinos Vicente
Coordonnées du fabricant
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