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    The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?

    Uploaded by Josette Caruana     July 11, 2021     23  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
    Category
    Financial accounting
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    Academic Coverage of GFM Topics

    Uploaded by Jesse Hughes     May 08, 2021     133  
    Author(s)
    Jesse Hughes; Michael Parry
    Paper language
    English
    Keywords
    Accounting; Budgeting; Government Entitities; Auditing; Commitments
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Other
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    Budget transparency and governance quality: a cross-country analysis

    Uploaded by Marco Bisogno     April 16, 2021     94  
    Author(s)
    Paper language
    English
    Keywords
    Governance; open budget; budget transparency; accountability
    Category
    Comparative Research
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    Accounting for Governments: from Budget to Audit

    Uploaded by Jesse Hughes     April 13, 2021     206  
    Author(s)
    Michael Parry; Jesse Hughes
    Paper language
    English
    Keywords
    Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Other
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    "Proposed Definitions for All Phases of Accounting"

    Uploaded by Jesse Hughes     April 04, 2021     310  
    Author(s)
    Jesse Hughes; Michael Parry; Hassan Ouda
    Paper language
    English
    Keywords
    Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
    Category
    International Accounting / Accounting Harmonization
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    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     265  
    Author(s)
    Paper language
    English
    Keywords
    Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
    Category
    International Accounting / Accounting Harmonization
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    Sustainability measures and earnings management: Evidence from Greek Municipalities

    Uploaded by Sandra Cohen     March 27, 2021     270  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management;accrual accounting; financial sustainability; Greek municipalities
    Category
    Financial accounting
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    Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

    Uploaded by Lasse Oulasvirta     March 15, 2021     261  
    Author(s)
    Lasse Oulasvirta and Stephen J. Bailey
    Paper language
    English
    Keywords
    Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

    Uploaded by Lasse Oulasvirta     March 15, 2021     261  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Participatory Budgeting: Feature Repository & Recommendations

    Uploaded by Ellen Haustein     March 05, 2021     188  
    Author(s)
    Paper language
    English
    Keywords
    Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
    Category
    • Management accounting
    • Other
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