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Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner

Record Type:	Language materials, printed : monographic
Title Information:	the experience of the Iberian Peninsula as a front runner
Secondary Intellectual Responsibility:	BruscaIsabel ... [et al.],
Place of Publication:	Cham
Published:	Palgrave Macmillan;
Year of Publication:	2021
Description:	xvii, 134 p.22 cm.;
Series:	Palgrave pivot
Subject:	Finance, Public - Accounting -
Subject:	Finance, Public - Accounting - Portugal -
Summary:	The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal,and the last chapter presents the main conclusions. This book can help to understand the level of implementation ofthe reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. PatrÃcia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of CÃ¡vado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria JosÃ© Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of CÃ¡vado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of CÃ¡vado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association
ISBN:	978-3-030-63124-6bound
Content Note:	Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS / Tobias Polzer, Christoph Reichard; Giuseppe Grossi Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS / Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard Chapter 3. The application of the IPSAS in Portugal / PatrÃcia Gomes; Susana Jorge; Maria JosÃ© Fernandez Chapter 4. The application of the IPSASs in Spain / Isabel Brusca, Rosa MarÃa DasÃ-GonzÃ¡lez, Amparo Gimeno-Ruiz and Vicente Montesinos Chapter 5. Comparative Analysis between Portugal and Spain / PatrÃcia Gomes; Isabel Brusca; Maria JosÃ© Fernandes; Vicente Montesinos Chapter 6. General Conclusions / PatrÃcia Gomes; Isabel Brusca; Maria JosÃ© Fernandes; Vicente Montesinos

Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner
Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner / Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos, editors - Cham : Palgrave Macmillan, 2021. - xvii, 134 p. ; 22 cm.. - (Palgrave pivot).
Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS / Tobias Polzer, Christoph Reichard; Giuseppe Grossi.
Includes index..
ISBN 978-3-030-63124-6
Finance, PublicFinance, Public -- Accounting -- Accounting -- Portugal

Brusca, Isabel ... [et al.]

Challenges in the adoption of international public sector accounting standards : the experience of the Iberian Peninsula as a front runner
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327 1 $a Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS / Tobias Polzer, Christoph Reichard; Giuseppe Grossi $a Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS / Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard $a Chapter 3. The application of the IPSAS in Portugal / PatrÃcia Gomes; Susana Jorge; Maria JosÃ© Fernandez $a Chapter 4. The application of the IPSASs in Spain / Isabel Brusca, Rosa MarÃa DasÃ-GonzÃ¡lez, Amparo Gimeno-Ruiz and Vicente Montesinos $a Chapter 5. Comparative Analysis between Portugal and Spain / PatrÃcia Gomes; Isabel Brusca; Maria JosÃ© Fernandes; Vicente Montesinos $a Chapter 6. General Conclusions / PatrÃcia Gomes; Isabel Brusca; Maria JosÃ© Fernandes; Vicente Montesinos
330 $a The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal,and the last chapter presents the main conclusions. This book can help to understand the level of implementation ofthe reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. PatrÃcia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of CÃ¡vado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria JosÃ© Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of CÃ¡vado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of CÃ¡vado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association
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