IPSAS explained : a summary of International Public Sector Accounting Standards (Record no. 3827)

MARC details
000 -LEADER
fixed length control field 06526cam a2200709Ia 4500
001 - CONTROL NUMBER
control field ocn794328711
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171108110645.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr |n|---|||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120528s2012 xx a ob 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118400128
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118400127
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118400135
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118400135
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118400142
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118400143
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118368718
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118368711
Qualifying information (Trade Cloth)
024 3# - OTHER STANDARD IDENTIFIER
Standard number or code 9781118368718
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000052904388
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000053018468
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV042740802
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV044188509
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 397313152
029 1# - (OCLC)
OCLC library identifier DKDLA
System control number 820120-katalog:000599662
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 15548513
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 16172375
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)794328711
Canceled/invalid control number (OCoLC)880867401
037 ## - SOURCE OF ACQUISITION
Stock number 65D66CA4-9C01-41D4-B87A-48A5FA3F06B7
Source of stock number/acquisition OverDrive, Inc.
Note http://www.overdrive.com
040 ## - CATALOGING SOURCE
Original cataloging agency EBLCP
Language of cataloging eng
Description conventions pn
Transcribing agency EBLCP
Modifying agency OCLCQ
-- MERUC
-- N$T
-- YDXCP
-- OCLCQ
-- FTU
-- DEBSZ
-- OCLCF
-- UKDOC
-- OCLCQ
-- TEFOD
-- COO
-- OCLCQ
-- Z5A
-- ZCU
-- OCLCQ
049 ## - LOCAL HOLDINGS (OCLC)
Holding library TZAA
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ9733
Item number .B45 2012
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001010
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
Edition number 22
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Berger, Thomas Müller-Marqués
Relator term author
245 10 - TITLE STATEMENT
Title IPSAS explained : a summary of International Public Sector Accounting Standards
Remainder of title a summary of International Public Sector Accounting Standards /
Statement of responsibility, etc Thomas Müller-Marqués Berger
250 ## - EDITION STATEMENT
Edition statement 2nd ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken :
Name of publisher, distributor, etc John Wiley & Sons,
Date of publication, distribution, etc 2012.
300 ## - PHYSICAL DESCRIPTION
Extent xvi, 241 pages :
Other physical details illustrations
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note IPSAS Explained; Contents; Foreword; Contents; Abbreviations; I. Introduction: General information about IPSASs and the IPSASB; 1 The International Public Sector Accounting Standards Board; 1.1 General information; 1.2 Structure and organization of the IPSASB; 1.3 Objectives of the IPSASB; 1.4 Oversight of the IPSASB; 1.5 Members of the IPSASB; 2 International accounting standards for the public sector; 2.1 Overview of international accounting standards for the public sector; 2.2 History of the International Public Sector Accounting Standards.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 2.3 Scope of the International Public Sector Accounting Standards2.4 General purpose financial statements; 2.5 Authority of the International Public Sector Accounting Standards; 2.6 Strategy of the IPSASB; 2.7 The Conceptual Framework project; 2.8 Other current projects of the IPSASB; 2.9 Process for reviewing and modifying IASB documents; 2.10 Procedures for developing accounting standards; 2.11 IPSASs for accrual basis of accounting and cash basis of accounting; 2.12 Background to the application of international accounting standards for the public sector.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 2.13 Provisions for the transition from the cash basis to the accrual basis of accounting3 Measurement bases in accordance with IPSASs; 3.1 Cost; 3.2 Fair value; 3.3 Present value; II. Impact of the global financial crisis and the sovereign debt crisis on public sector accounting; 1 Context of the global financial crisis 2008--2009; 2 Accounting issues relating to public sector interventions; 2.1 Accounting for recapitalization or investments; 2.2 Accounting for fiscal support; 2.3 Accounting for financial guarantees; 3 The sovereign debt crisis; 3.1 Evolution of the crisis.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 3.2 Major measures taken to solve the crisis in 2010 and 20113.3 Effects of the sovereign debt crisis on public sector financial management; III. Overview of accrual basis IPSASs; IPSAS 1: Presentation of Financial Statements; IPSAS 2: Cash Flow Statement; IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5: Borrowing Costs; IPSAS 6: Consolidated and Separate Financial Statements; IPSAS 7: Investments in Associates; IPSAS 8: Interests in Joint Ventures; IPSAS 9: Revenue from Exchange Transactions.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note IPSAS 10: Financial Reporting in Hyperinflationary EconomiesIPSAS 11: Construction Contracts; IPSAS 12: Inventories; IPSAS 13: Leases; IPSAS 14: Events after the Reporting Date; IPSAS 15: Financial Instruments: Disclosure and Presentation; IPSAS 16: Investment Property; IPSAS 17: Property, Plant and Equipment; IPSAS 18: Segment Reporting; IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets; IPSAS 20: Related Party Disclosures; IPSAS 21: Impairment of Non-Cash-Generating Assets; IPSAS 22: Disclosure of Information About the General Government Sector.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers).
520 ## - SUMMARY, ETC.
Summary, etc Public sector accounting is, at present, practiced in diverse ways globally, at odds with the tenets of New Public Management to reduce bureaucracy, and to achieve comparable standards in terms of accountability, transparency and competition. The International Public Sector Accounting Standards Board (IPSASB) is engaged in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSAS). This updated second edition includes newly approved standards of the Board (IPSAS 27 to IPSAS 32), and gives a detailed update on the Conceptual Fr.
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 BUSINESS & ECONOMICS
General subdivision Accounting
-- Financial.
Source of heading or term bisacsh
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
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Berger, Thomas Müller-Marqués.
Title IPSAS explained.
Edition 2nd ed.
Place, publisher, and date of publication Chichester, U.K. : Wiley ; Ernst & Young, 2012
International Standard Book Number 9781118368718
Record control number (OCoLC)794541444
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified 123Library
Uniform Resource Identifier <a href="http://www.123library.org/book_details/?id=52855">http://www.123library.org/book_details/?id=52855</a>
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified Ebook Library
Uniform Resource Identifier <a href="http://public.eblib.com/choice/publicfullrecord.aspx?p=922170">http://public.eblib.com/choice/publicfullrecord.aspx?p=922170</a>
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified EBSCOhost
Uniform Resource Identifier <a href="http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=457434">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=457434</a>
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified OverDrive
Uniform Resource Identifier <a href="https://www.overdrive.com/search?q=65D66CA4-9C01-41D4-B87A-48A5FA3F06B7">https://www.overdrive.com/search?q=65D66CA4-9C01-41D4-B87A-48A5FA3F06B7</a>
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified ProQuest Ebook Central
Uniform Resource Identifier <a href="http://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=922170">http://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=922170</a>
856 4# - ELECTRONIC LOCATION AND ACCESS
Materials specified Image
Uniform Resource Identifier <a href="http://images.contentreserve.com/ImageType-100/0128-1/{65D66CA4-9C01-41D4-B87A-48A5FA3F06B7}Img100.jpg">http://images.contentreserve.com/ImageType-100/0128-1/{65D66CA4-9C01-41D4-B87A-48A5FA3F06B7}Img100.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 .B45 10222022 Books
African Court on Human and Peoples' Rights Library African Court on Human and Peoples' Rights Library 08/11/2017 HJ9733 .B45 10221980 Books

African Court on Human and Peoples' Rights | For Inquiries Contact » +255 272 510 510