Selecting International Standards for Accrual-Based Accounting in the Public Sector: IPSAS or IFRS?

Caroline Aggestam Pontoppidan

Selecting International Standards for Accrual-Based Accounting in the Public Sector: IPSAS or IFRS?

Department of Accounting

Research output: Contribution to journal › Journal article › Research › peer-review

Abstract

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.

Original language	English
Journal	The Journal of Government Financial Management
Volume	60
Issue number	3
Pages (from-to)	28-32
ISSN	1533-1385
Publication status	Published - 2011

Keywords

Accounting Standards
Private Sector
Public Sector
Nonprofit Organizations
Government Business Enterprises
International Accounting Standards
International Financial Reporting Standards

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Cite this

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title = "Selecting International Standards for Accrual-Based Accounting in the Public Sector: IPSAS or IFRS?",

abstract = "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.",

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KW - Private Sector

KW - Public Sector

KW - Nonprofit Organizations

KW - Government Business Enterprises

KW - International Accounting Standards

KW - International Financial Reporting Standards

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