Interpretation and application of IPSAS / (Record no. 3817)

MARC details
000 -LEADER
fixed length control field 05173cam a2200505 i 4500
001 - CONTROL NUMBER
control field ocn893452159
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171108102806.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 151015s2016 enka b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2015037506
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119010296
Qualifying information (paperback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1119010292
Qualifying information (paperback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119010302
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119010319
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119170327
029 1# - (OCLC)
OCLC library identifier CHBIS
System control number 010592318
029 1# - (OCLC)
OCLC library identifier CHDSB
System control number 006476924
029 1# - (OCLC)
OCLC library identifier CHVBK
System control number 355515733
029 1# - (OCLC)
OCLC library identifier CHVBK
System control number 357950968
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)893452159
Canceled/invalid control number (OCoLC)941063095
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Description conventions rda
Transcribing agency DLC
Modifying agency YDX
-- BTCTA
-- BDX
-- YDXCP
-- OCLCF
-- OCLCO
-- OCLCQ
-- CHVBK
-- STF
-- CDX
-- TXM
-- OCLCQ
042 ## - AUTHENTICATION CODE
Authentication code pcc
049 ## - LOCAL HOLDINGS (OCLC)
Holding library TZAA
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ9733
Item number .A34 2016
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657/.8350218
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Aggestam-Pontoppidan, Caroline,
Dates associated with a name 1975-
Relator term author.
245 10 - TITLE STATEMENT
Title Interpretation and application of IPSAS /
Statement of responsibility, etc Caroline Aggestam-Pontoppidan, Isabelle Andernack.
246 3# - VARYING FORM OF TITLE
Title proper/short title Interpretation and application of International Public Sector Accounting Standards
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken, N.J.
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc 2015.
300 ## - PHYSICAL DESCRIPTION
Extent xix, 443 pages ;
Dimensions 24 cm.
490 0# - SERIES STATEMENT
Series statement Wiley regulatory reporting
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Why converge public sector accounting practices? -- The IPSASB -- The IPSASB conceptual framework and key accrual accounting concepts -- Financial statements -- Disclosure standards -- Long-term (non-current) assets -- Current assets -- Service concession arrangements: grantor -- Leases and leasing arrangements -- Revenues and expenses -- Employee benefits, social benefits, and other liabilities -- Provisions and contingencies -- Budget reporting -- Financial instruments -- Consolidations and strategic investments -- Specific standards: accounting for agriculture and accounting in hyperinflation economies -- Recommended practice guidelines (RPGS) -- Cash basis IPSAS -- Making the transition to IPSAS --Conclusion -- Annex 1: Brief description of IPSAS -- Annex 2: Key characteristics of public sector entities -- Annex 3: Employee benefits: an overview of the key principles -- Annex 4: Appendix to Chapter 21. Transition to IPSAS. Case example: Iceland IPSAS implementation plan.
520 ## - SUMMARY, ETC.
Summary, etc "Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more"--
520 ## - SUMMARY, ETC.
Summary, etc "Interpretation and Application of International Public Sector Accounting Standards is a practical guide to implementing IPSAS. It includes descriptions of all of the IPSAS and the role of the IPSASB, and demonstrates their practical application through the use of case studies and examples throughout. The book also includes a chapter on managing the change processes for a public sector entity which is moving to IPSAS (either to IPSAS under accrual basis of accounting or to cash accounting IPSAS), as well as providing an overview on the global status of IPSAS, showing which countries have adopted and how"--
630 00 - SUBJECT ADDED ENTRY--UNIFORM TITLE
Uniform title International public sector accounting standard.
630 07 - SUBJECT ADDED ENTRY--UNIFORM TITLE
Uniform title International public sector accounting standard.
Source of heading or term fast
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public
General subdivision Accounting
-- Standards.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public
General subdivision Accounting
-- Standards.
Source of heading or term fast
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element International Public Sector Accounting Standards.
Source of heading or term gnd
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Andernack, Isabelle,
Dates associated with a name 1972-
Relator term author.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Online version:
Main entry heading Aggestam-Pontoppidan, Caroline, 1975-
Title Interpretation and application of IPSAS.
Place, publisher, and date of publication Hoboken : Wiley, 2016
International Standard Book Number 9781119010319
Record control number (DLC) 2015041067
856 42 - ELECTRONIC LOCATION AND ACCESS
Materials specified Cover image
Uniform Resource Identifier <a href="http://catalogimages.wiley.com/images/db/jimages/9781119010296.jpg">http://catalogimages.wiley.com/images/db/jimages/9781119010296.jpg</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Home library Current library Date acquired Full call number Barcode Koha item type
African Court on Human and Peoples' Rights Library African Court on Human and Peoples' Rights Library 08/11/2017 HJ9733 .A34 2016 10222065 Books
African Court on Human and Peoples' Rights Library African Court on Human and Peoples' Rights Library 08/11/2017 HJ9733 .A34 2016 10222073 Books

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