Abstract
Originalsprog | Engelsk |
---|---|
Publikationsdato | 22 jun. 2018 |
Antal sider | 5 |
Status | Udgivet - 22 jun. 2018 |
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2018. 5 s.
Publikation: Udredning/notat › Besvarelse af spørgsmål/høringer › peer review
TY - GEN
T1 - Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS
T2 - Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
AU - Pontoppidan, Caroline Aggestam
AU - Anessi Pessina, Eugenio
AU - Biondi, Yuri
AU - Bisogno, Marco
AU - Alijarde, Isabel Brusca
AU - Caperchione, Eugenio
AU - Caruana, Josette
AU - Christiaens, Johan
AU - Cohen, Sandra
AU - Dabbicco, Giovanna
AU - Hodges, Ron
AU - Jorge, Susana
AU - Manes Rossi, Francesca
AU - Reichard, Christoph
AU - Sicilia, Mariafrancesca
AU - Steccolini, Ileana
PY - 2018/6/22
Y1 - 2018/6/22
N2 - The IPSAS CP asks the following questions in its REQUEST FOR COMMENTS. The responses prepared by the Task Force IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are presented hereafter. The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 16 researchers from these networks. The responses being presented are based on an analysis of the Consultation Paper, the IPSASB Conceptual Framework, relevant IPSAS, and various published research papers on the subject. Following various meetings and discussions, the members of the Task Force have reached the following common conclusions and suggestions. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated.
AB - The IPSAS CP asks the following questions in its REQUEST FOR COMMENTS. The responses prepared by the Task Force IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are presented hereafter. The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 16 researchers from these networks. The responses being presented are based on an analysis of the Consultation Paper, the IPSASB Conceptual Framework, relevant IPSAS, and various published research papers on the subject. Following various meetings and discussions, the members of the Task Force have reached the following common conclusions and suggestions. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated.
M3 - Question & Answer/hearing
ER -