Please use this identifier to cite or link to this item: https://hdl.handle.net/10316.2/47456
Title: IPSAS: case study
Authors: Haustein, Ellen
Lorson, Peter C.
Keywords: Public sector specific standards;IPSAS;non-cash generating assets;non-exchange transactions;service concessions
Issue Date: 2019
Publisher: Imprensa da Universidade de Coimbra
Abstract: This chapter sets forth the Chapter 10 by presenting the accounting treatment of selected economic transactions. By using a case study of a municipality, specific accounting issues will be worked through using the standards and other pronouncements of the IPSASB. Thereby this chapter provides insights into selected accounting issues dealt by public sector entities and the process to prepare financial reports in conformity with IPSAS. Thereby, also the accounting records and the changes in the accounts will be entered. The focus is on selected public sector relevant IPSAS, namely IPSAS 16, 21, 23 and 32. As a result of this chapter, a closing balance sheet, a statement of financial performance and a statement of financial position is developed.
URI: https://hdl.handle.net/10316.2/47456
ISBN: 978-989-26-1861-6 (PDF)
978-989-26-1856-2
DOI: 10.14195/978-989-26-1861-6_11
Rights: open access
Appears in Collections:European public sector accouting

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