TY - JOUR
T1 - Selecting International Standards for Accrual-Based Accounting in the Public Sector
T2 - IPSAS or IFRS?
AU - Pontoppidan, Caroline Aggestam
PY - 2011
Y1 - 2011
N2 - The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector.
AB - The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector.
KW - Accounting Standards
KW - Private Sector
KW - Public Sector
KW - Nonprofit Organizations
KW - Government Business Enterprises
KW - International Accounting Standards
KW - International Financial Reporting Standards
M3 - Journal article
SN - 1533-1385
VL - 60
SP - 28
EP - 32
JO - The Journal of Government Financial Management
JF - The Journal of Government Financial Management
IS - 3
ER -