Selecting International Standards for Accrual-Based Accounting in the Public Sector

IPSAS or IFRS?

Research output: Contribution to journalJournal articleResearchpeer-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 languageEnglish
JournalThe Journal of Government Financial Management
Volume60
Issue number3
Pages (from-to)28-32
ISSN1533-1385
Publication statusPublished - 2011

Keywords

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

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.",
keywords = "Accounting Standards, Private Sector, Public Sector, Nonprofit Organizations, Government Business Enterprises, International Accounting Standards, International Financial Reporting Standards",
author = "Pontoppidan, {Caroline Aggestam}",
year = "2011",
language = "English",
volume = "60",
pages = "28--32",
journal = "The Journal of Government Financial Management",
issn = "1533-1385",
publisher = "Association of Government Accountants Aga",
number = "3",

}

Selecting International Standards for Accrual-Based Accounting in the Public Sector : IPSAS or IFRS? / Pontoppidan, Caroline Aggestam.

In: The Journal of Government Financial Management, Vol. 60, No. 3, 2011, p. 28-32.

Research output: Contribution to journalJournal articleResearchpeer-review

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

VL - 60

SP - 28

EP - 32

JO - The Journal of Government Financial Management

JF - The Journal of Government Financial Management

SN - 1533-1385

IS - 3

ER -