Müller-Marqués Berger | Ipsas Explained: A Summary of International Public Sector Accounting Standards | Buch | sack.de

Müller-Marqués Berger Ipsas Explained: A Summary of International Public Sector Accounting Standards



3. Auflage 2018, 368 Seiten, Gebunden, Format (B × H): 156 mm x 233 mm, Gewicht: 667 g
ISBN: 978-1-119-41506-0
Verlag: WILEY


Müller-Marqués Berger Ipsas Explained: A Summary of International Public Sector Accounting Standards

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I. Introduction: General information about IPSASs and the IPSASB 11 The International Public Sector Accounting Standards Board 11.1 General information 11.2 Structure and organization of IPSASB 21.3 Objectives of the IPSASB 41.4 Governance and oversight of the IPSASB 51.5 Members of the IPSASB 71.6 The strategy and work plan of the IPSASB 82 International accounting standards for the public sector 102.1 Overview of international accounting standards for the public sector 102.2 History of the International Public Sector Accounting Standards 142.3 Applicability of the International Public Sector Accounting Standards 152.4 General purpose financial statements 162.5 Authority of the International Public Sector Accounting Standards.. 172.6 IPSASs for accrual basis of accounting and cash basis of accounting 192.7 Background to the application of international accounting standards for the public sector . 192.8 Provisions for the transition from the cash basis to the accrual basis of accounting 212.9 Procedures for developing accounting standards 222.10 Process for reviewing and modifying IASB documents 242.11 Process for considering GFS reporting guidelines during development of IPSASs . 252.12 Current projects of the IPSASB........ 253 IPSASB's Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities 283.1 Background 283.2 Key characteristics of the public sector 303.3 Role and authority of the Framework 303.4 Objectives and users of general purpose financial reporting 313.5 Qualitative characteristics 323.6 Reporting entity 333.7 Elements in the financial statements 343.8 Recognition in financial statements 363.9 Measurement of assets and liabilities in financial statements 373.10 Presentation in GPFRs 44II. Costs versus benefits of implementing accrual accounting in the public sector 471 Cost-benefit assessments for implementation 472 Summary of expected benefits and positive impacts of implementing IPSASs 483 Expected costs of implementing IPSASs 514 Expected challenges of IPSAS implementation 53III. International developments in public sector accounting 571 Africa 571.1 Current situation in Africa 571.2 Reform movements underway in Africa 591.3 Outlook . 642 Europe 652.1 Current situation in Europe 652.2 Reform movements underway in Europe 682.3 Current status of the EPSAS project 702.4 EPSAS framework and governance 723 Latin America and the Caribbean 753.1 Current situation in Latin America and the Caribbean 753.2 Reform movements underway in LAC 763.3 Outlook 82IV. Overview of accrual basis IPSASs 85IPSAS 1: Presentation of Financial Statements 85IPSAS 2: Cash Flow Statement 92IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors 97IPSAS 4: The Effects of Changes in Foreign Exchange Rates 102IPSAS 5: Borrowing Costs 105IPSAS 6: Consolidated and Separate Financial Statements 108IPSAS 7: Investments in Associates 114IPSAS 8: Interests in Joint Ventures 118IPSAS 9: Revenue from Exchange Transactions 122IPSAS 10: Financial Reporting in Hyperinflationary Economies 127IPSAS 11: Construction Contracts 129IPSAS 12: Inventories . 133IPSAS 13: Leases 138IPSAS 14: Events after the Reporting Date 144IPSAS 15: Financial Instruments: Disclosure and Presentation 148IPSAS 16: Investment Property 149IPSAS 17: Property, Plant and Equipment 155IPSAS 18: Segment Reporting 163IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets 166IPSAS 20: Related Party Disclosures 172IPSAS 21: Impairment of Non-Cash-Generating Assets 175IPSAS 22: Disclosure of Information About the General Government Sector 180IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers) 183IPSAS 24: Presentation of Budget Information in Financial Statements 190IPSAS 25: Employee Benefits 195IPSAS 26: Impairment of Cash-Generating Assets 205IPSAS 27: Agriculture 211IPSAS 28: Financial Instruments: Presentation 216IPSAS 29: Financial Instruments: Recognition and Measurement 219IPSAS 30: Financial Instruments: Disclosures 225IPSAS 31: Intangible Assets 229IPSAS 32: Service Concession Arrangements: Grantor 236IPSAS 33: First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs) 246IPSAS 34: Separate Financial Statements 253IPSAS 35: Consolidated Financial Statements 257IPSAS 36: Investments in Associates and Joint Ventures 263IPSAS 37: Joint Arrangements 268IPSAS 38: Disclosure of Interests in Other Entities 272IPSAS 39: Employee Benefits 283IPSAS 40: Public Sector Combinations 287Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting 294V. Recommended Practice Guidelines (RPGs) 301RPG 1: Long-Term Sustainability of an Entity's Finances 301RPG 2: Financial Statement Discussion and Analysis 306RPG 3: Reporting Service Performance Information 310VI. Exposure Drafts and Consultation Papers 3151 Exposure Drafts 3151.1 ED 61, Amendments to Financial Reporting under the Cash Basis of Accounting (the Cash Basis IPSAS) 3151.2 ED 62, Financial Instruments 3172 Consultation Papers . 3192.1 Recognition and Measurement of Social Benefits 3192.2 Public Sector Specific Financial Instruments 3242.3 Heritage 3262.4 Accounting for Revenue and Non-Exchange Expenses 328 Further reading . 340


Mã1/4ller-Marquã(c)S Berger, Thomas
EY is a global leader in assurance, tax, transaction and advisory services. Worldwide, our more than 247,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential.Thomas Müller-Marqués Berger (Stuttgart, Germany) is a partner at Ernst & Young GmbH and serves as the firm's Global Leader of International Public Sector Accounting.Thomas was a member of the International Public Sector Accounting Standards Board (IPSASB) from January 2009 to December 2014. In January 2016 he became the Inaugural Chair of the IPSASB's Consultative Advisory Group (CAG) and in that role actively participates in IPSASB meetings. In June 2017, he was elected as CAG Chair for a term of three years.Since January 2011 he has served as Chair of the Public Sector Group of Accountancy Europe (former F??d??ration des Experts Comptables Europ??en (FEE)). In that capacity, he is a standing observer of the Eurostat EPSAS Working Group and contributes to the work of the EPSAS Cells.



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