Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83709
Título: | IPSAS conceptual framework and views on selected national frameworks |
Autor(es): | Jorge, Susana |
Palavras-chave: | Financial information Users Qualitative characteristics Elements of financial statements Measurement criteria |
Data: | 2019 |
Editora: | Imprensa da Universidade de Coimbra |
Resumo(s): | This chapter is about conceptual frameworks in public sector accounting, particularly addressing the IPSAS conceptual framework. While taking this as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries–namely the UK, Finland, Austria, Germany and Portugal–, as illustrative examples of how conceptual frameworks can approximate or diverge from that of IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it. |
Tipo: | Capítulo de livro |
URI: | https://hdl.handle.net/1822/83709 |
ISBN: | 978-989-26-1856-2 |
e-ISBN: | 978-989-26-1861-6 |
DOI: | 10.14195/978-989-26-1861-6_8 |
Versão da editora: | https://ucdigitalis.uc.pt/pombalina/item/67780 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | CICP - Livros e Capítulos de Livros |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
IPSAS_conceptual_framework.pdf | 1,62 MB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons