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

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

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Titel: Comments and suggestions IPSAS Consultation Paper for Accounting for Revenue and Non-Exchange Expenses
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
Forfatter: Pontopiddan, Caroline Aggestam; Eugenio, Anessi Pessina; Biondi, Yuri; Bisogno, Marco; Brusca, Isabel; Caperchione, Eugenio; Caruana, Josette; Christiaens, Johan; Cohen, Sandra; Dabbicco, Giovanna; Hodges, Ron; Jorge, Susana; Manes Rossi, Francesca; Reichard, Christoph; Sicilia, Mariafrancesca; Steccolini, Ileana
Resume: 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.
URI: http://hdl.handle.net/10398/9600
Dato: 2018-03-12

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