The IPSASB’s conceptual framework and views on selected national frameworks

Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/148537

Title:	The IPSASB’s conceptual framework and views on selected national frameworks
Other Titles:	European public sector accounting (2nd ed.)
Authors:	Jorge, Susana Caruana, Josette
Keywords:	Finance, Public -- Accounting -- Standards Accounting -- Standards -- Europe Financial statements International public sector accounting standard Local finance -- Accounting
Issue Date:	2023
Publisher:	Coimbra University Press
Citation:	Jorge, S., & Caruana, J. (2023). The IPSASB’s conceptual framework and views on selected national frameworks. In P. C. Lorson, S. Jorge, & E. Haustein (Eds.), European Public Sector Accounting (2nd ed.) (pp. 209-250). Coimbra: Coimbra University Press
Abstract:	This chapter is about conceptual frameworks in public sector accounting. While particularly taking the IPSASB’s conceptual framework as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries – namely the UK, Finland, Austria, Germany and Portugal – as illustrative examples of how conceptual frameworks can approximate or diverge from that of the IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.
URI:	https://www.um.edu.mt/library/oar/handle/123456789/148537
Appears in Collections:	Scholarly Works - FacEMAAcc

Files in This Item:

File	Description	Size	Format
The IPSASB s conceptual framework and views on selected national frameworks.pdf		17.53 MB	Adobe PDF	View/Open