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IPSAS Explained

IPSAS Explained

Автор: Muller-Marques Berger


Раздел: Wiley

Издательство: Wiley
ISBN: 978-0-470-68392-7
Год: 2012

Переплет: твердый переплет
Страниц: 208
Язык: английский

11 020 тг.


Под заказ. Поступление на склад 15.11.2017

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.Ernst & Young is a global leader in assurance, tax, transaction and advisory services, employing over 135,000 people worldwide.

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