Adoption of the International Public Sector Accounting Standards (IPSAS)

ISBN-13: 9786208266134 / Angielski / Miękka / 2024 / 52 str.

Carla Rodrigues; Teresa Alves

Opis

The European Union (EU) has supported the International Federation of Accountants' initiative to develop efforts towards the global harmonisation of public sector accounting through the issuing of accounting and financial reporting standards by the International Public Sector Accounting Standards Board. With this in mind, it has issued guidelines for member states to adapt public sector accounting to the International Public Sector Accounting Standards. In Portugal, the full implementation of the new standards continues to be a huge challenge for the Public Administration.