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The perspectives of IPSASs introduction in Croatian public sector GORANA ROJE Hot

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Publication date
August 22, 2012
Paper language
Abstract
Some countries base national public sector accounting standards on
IPSASs, keeping their own national sovereignty, others prepare IPSASs
compliant financial statements, while some intend to change to accruals and
consult IPSASs. This paper contributes to the literature on IPSASs
implementation and adoption by highlighting changes in progress in Croatia,
where neither national public sector accounting standards are developed, nor
IPSASs appliance mandatory required, whilst IPSASs are recommended by
regulations. This study aims to broaden international discussions about public
sector accounting reforms, reflect on Croatian public sector accounting
developments, examine the implementation level of accounting solutions
defined by IPSASs in Croatian public sector, and specify eligible tendencies
towards more comprehensive IPSASs appliance. We discuss the requirements
of and compliance with IPSAS 6, 22 and 24. The study shows that although
IPSASs are not obligatory enacted in Croatia, certain Croatian public sector
financial reporting procedures comply with those recommended by IPSASs.
Preferred Citation
Roje, G., Vašiček, V. and Hladika, M. (2012) ‘The perspectives of IPSASs introduction in Croatian public sector’, Int. J. Public Sector Performance Management, Vol. 2, No. 1, pp.25–43.
Keywords
public sector accounting reform; accruals; financial reporting and budgeting; IPSASs; Croatia
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

How to get the paper

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From the journal
http://www.inderscience.com/info/inarticletoc.php?jcode=ijpspm&year=2012&vol=2&issue=1
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