Challenges in the Adoption of International Public Sector Accounting Standards: The Experience of the Iberian Peninsula as a Front Runner (1st ed. 2021) (Public Sector Financial Management)

By: Isabel Brusca and Patrícia Gomes and Maria José Fernandes and Vicente Montesinos

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Synopsis: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

Book Quality:: Publisher Quality
ISBN-13:: 9783030631253
Related ISBNs:: 9783030631246
Publisher:: Springer International Publishing
Date of Addition:: 05/16/21
Copyrighted By:: The Editor
Adult content:: No
Language:: English
Has Image Descriptions:: No
Categories:: Nonfiction, Business and Finance, Law, Legal Issues and Ethics, Politics and Government
Submitted By:: Bookshare Staff
Usage Restrictions:: This is a copyrighted book.
Edited by:: Isabel Brusca
Edited by:: Patrícia Gomes
Edited by:: Maria José Fernandes
Edited by:: Vicente Montesinos