INTERNATIONAL ACCOUNTING STANDARDS (IASAS-IAS) PERU

ISBN-13: 9786204014043 / Angielski / Miękka / 200 str.

Patricia Padilla Vento

Opis

International Public Sector Accounting Standards (IPSAS) should be taken into account for the preparation and presentation of Financial Reports in public sector entities. The primary objective of most public sector entities is to provide services to the public, rather than to earn profits and generate a return on equity for investors. Therefore, the performance of these entities can be assessed by examining the financial position, financial performance and cash flows, which is why such information must be adequate and compliant in order to provide information for accountability and decision making.

O autorze

Padilla Vento, PatriciaPhD. in Ethics, Social Responsibility and Human Rights from the University Abat Oliba CEU Barcelona- Spain. PhD. in Accounting from the Universidad Nacional Federico Villarreal (UNFV), Peru, Master in Accounting and Financial Auditing (UNFV), Master in Public Management from the Universidad César Vallejo (UCV), Public Accountant (UNFV).