Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS, the strategy of the IPSASB as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting.
In the main section of the book each IPSAS (including the recently published exposure drafts) is presented in brief, focusing on the core content of the relevant standard.
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Book Description Condition: Good. Former library book; may include library markings. Used book that is in clean, average condition without any missing pages. Seller Inventory # 40102507-6
Book Description 196 S. Ehem. Bibliotheksexemplar mit Signatur und Stempel. GUTER Zustand, ein paar Gebrauchsspuren. Ex-library with stamp and library-signature. GOOD condition, some traces of use. 9780470683927 Sprache: Englisch Gewicht in Gramm: 1100. Seller Inventory # 2363956