Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS

Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

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/hearingCommissionedpeer-review

Abstract

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 date22 Jun 2018
Number of pages5
Publication statusPublished - 22 Jun 2018

Cite this

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., ... Steccolini, I., (2018). Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII, 5 p.
Pontoppidan, Caroline Aggestam ; Anessi Pessina, Eugenio ; Biondi, Yuri ; Bisogno, Marco ; Alijarde, Isabel Brusca ; Caperchione, Eugenio ; Caruana, Josette ; Christiaens, Johan ; Cohen, Sandra ; Dabbicco, Giovanna ; Hodges, Ron ; Jorge, Susana ; Manes Rossi, Francesca ; Reichard, Christoph ; Sicilia, Mariafrancesca ; Steccolini, Ileana. / Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS : Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII. 2018. 5 p.
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title = "Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII",
abstract = "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.",
author = "Pontoppidan, {Caroline Aggestam} and {Anessi Pessina}, Eugenio and Yuri Biondi and Marco Bisogno and Alijarde, {Isabel Brusca} and Eugenio Caperchione and Josette Caruana and Johan Christiaens and Sandra Cohen and Giovanna Dabbicco and Ron Hodges and Susana Jorge and {Manes Rossi}, Francesca and Christoph Reichard and Mariafrancesca Sicilia and Ileana Steccolini",
year = "2018",
month = "6",
day = "22",
language = "English",

}

Pontoppidan, CA, Anessi Pessina, E, Biondi, Y, Bisogno, M, Alijarde, IB, Caperchione, E, Caruana, J, Christiaens, J, Cohen, S, Dabbicco, G, Hodges, R, Jorge, S, Manes Rossi, F, Reichard, C, Sicilia, M & Steccolini, I 2018, 'Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII', 5 p..

Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS : Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII. / Pontoppidan, Caroline Aggestam; Anessi Pessina, Eugenio; Biondi, Yuri; Bisogno, Marco; Alijarde, Isabel Brusca; Caperchione, Eugenio; Caruana, Josette; Christiaens, Johan; Cohen, Sandra; Dabbicco, Giovanna; Hodges, Ron; Jorge, Susana; Manes Rossi, Francesca; Reichard, Christoph; Sicilia, Mariafrancesca; Steccolini, Ileana.

2018. 5 p.

Research output: Memorandum/expositionQuestion & Answer/hearingCommissionedpeer-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 -