Comments and suggestions IPSAS Consultation Paper for Accounting for Revenue and Non-exchange Expenses

Caroline Aggestam Pontoppidan, Eugenio Anessi Pessina, Yuri Biondi, Marco Bisogno, Isabel Brusca Alijarde, Eugenio Caperchione, Josette Caruana, Johan Christiaens, Sandra Cohen, Giovanna Dabbicco, Ron Hodges, Susana Jorge, Francesca Manes Rossi, Christoph Reichard, Mariafrancesca Sicilia, Ileana Steccolini

Research output: Memorandum/expositionQuestion & Answer/hearingpeer-review

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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.
Original languageEnglish
Publication date28 Mar 2018
Number of pages11
Publication statusPublished - 28 Mar 2018

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