{"product_id":"ipsas-explained-hardcover","title":"IPSAS Explained - Hardcover","description":"\u003cp\u003eby \u003cb\u003eThomas M?ller-Marqu?s Berger\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cb\u003eA succinct, yet highly informative guide to IPSAS and their application\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003ci\u003eIPSAS Explained\u003c\/i\u003e provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. \u003c\/p\u003e\u003cp\u003eUpdated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. \u003c\/p\u003e\u003cul\u003e \u003cli\u003eLocate relevant IPSAS quickly and easily\u003c\/li\u003e \u003cli\u003eGet up to date on newly adopted standards\u003c\/li\u003e \u003cli\u003eDeepen conceptual understanding with graphical representations\u003c\/li\u003e \u003cli\u003eUnderstand the operations of the IPSASB, as well as new and ongoing projects\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. \u003ci\u003eIPSAS Explained\u003c\/i\u003e condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.\u003c\/p\u003e\u003ch3\u003eBack Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eGlobal diversity in the practice of public sector accounting still impedes the reduction of bureaucracy as well as the creation and application of comparable standards in terms of accountability and transparency. \u003c\/p\u003e \u003cp\u003eThe International Public Sector Accounting Standards Board (IPSASB) continues its efforts in harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). \u003c\/p\u003e\u003cp\u003e\u003ci\u003eIPSAS Explained: A Summary of International Public Sector Accounting Standards, Third Edition\u003c\/i\u003e provides an update of existing standards, including a summary of the standards issued since the second edition of IPSAS Explained such as the standard on first-time adoption of accrual basis IPSASs or the consolidation standards. In addition, the book describes the new oversight and governance structure of the IPSASB. \u003c\/p\u003e\u003cp\u003eThe book covers all pronouncements of the IPSASB as of 31 August 2017. The IPSASB's Conceptual Framework is now covered in a separate chapter. Furthermore, the book covers recently published Exposure Drafts and Consultation Papers, including the Consultation Paper, \u003ci\u003eAccounting for Revenue and Non-Exchange Expenses\u003c\/i\u003e, as well as an outlook on the IPSASB's current work plan. \u003c\/p\u003e\u003cp\u003eEach IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that, the book focuses on current status and recent developments of public sector accounting in three regions of the world, namely Africa, Europe and Latin America. In addition, an outlook on recent reform initiatives in these regions is provided. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eIPSAS Explained\u003c\/i\u003e aims to provide senior executives and decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.``\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eThomas Müller-Marqués Berger\u003c\/b\u003e (Stuttgart, Germany) is a partner at Ernst \u0026amp; Young GmbH and serves as the firm's Global Leader of International Public Sector Accounting. \u003c\/p\u003e \u003cp\u003eThomas was a member of the International Public Sector Accounting Standards Board (IPSASB) from January 2009 to December 2014. In January 2016 he became the Inaugural Chair of the IPSASB's Consultative Advisory Group (CAG) and in that role actively participates in IPSASB meetings. In June 2017, he was elected as CAG Chair for a term of three years. \u003c\/p\u003e\u003cp\u003eSince January 2011 he has served as Chair of the Public Sector Group of Accountancy Europe (former Fédération des Experts Comptables Européen (FEE)). In that capacity, he is a standing observer of the Eurostat EPSAS Working Group and contributes to the work of the EPSAS Cells.\u003c\/p\u003e\u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 368\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1.1 x 9.1 x 6.2 IN\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e March 09, 2018\u003c\/div\u003e","brand":"Books by splitShops","offers":[{"title":"Default Title","offer_id":41908207812743,"sku":"9781119415060","price":108.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0601\/2623\/2711\/files\/80327754131607f3552e1f34c2ef77d6.webp?v=1734078769","url":"https:\/\/booksby.splitshops.com\/products\/ipsas-explained-hardcover","provider":"Books by splitShops","version":"1.0","type":"link"}