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000099472 005__ 20210304092312.0
000099472 0247_ $$2doi$$a10.1080/09540962.2019.1654318
000099472 0248_ $$2sideral$$a114160
000099472 037__ $$aART-2019-114160
000099472 041__ $$aeng
000099472 100__ $$aGomes, Patrícia
000099472 245__ $$aImplementing the international public sector accounting standards for consolidated financial statements: Facilitators, benefits and challenges
000099472 260__ $$c2019
000099472 5060_ $$aAccess copy available to the general public$$fUnrestricted
000099472 5203_ $$aPortugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the advantages and disadvantages which have emerged. The results highlight the role of the IPSAS in improving the quality and use of consolidated financial statements (CFS) and will be of interest to other countries that are intending to implement the IPSAS. IMPACT This paper will be of value to academics and practitioners with an interest in IPSAS and in the use of consolidated financial statements (CFS). The authors describe the experiences of two European continental countries in the implementation of accrual basis providing important lessons for countries that are considering implementing accrual accounting and/or IPSAS. Findings from this study will help managers and policy-makers to decide about the use of CFS taking IPSAS as a reference.
000099472 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000099472 590__ $$a1.377$$b2019
000099472 591__ $$aPUBLIC ADMINISTRATION$$b34 / 48 = 0.708$$c2019$$dQ3$$eT3
000099472 592__ $$a0.6$$b2019
000099472 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2019$$dQ1
000099472 593__ $$aSociology and Political Science$$c2019$$dQ1
000099472 593__ $$aPublic Administration$$c2019$$dQ2
000099472 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000099472 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000099472 700__ $$aFernandes, María José
000099472 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000099472 773__ $$g39, 8 (2019), 544-552$$pPublic money manag.$$tPUBLIC MONEY & MANAGEMENT$$x0954-0962
000099472 8564_ $$s98170$$uhttps://zaguan.unizar.es/record/99472/files/texto_completo.pdf$$yPostprint
000099472 8564_ $$s1623387$$uhttps://zaguan.unizar.es/record/99472/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000099472 909CO $$ooai:zaguan.unizar.es:99472$$particulos$$pdriver
000099472 951__ $$a2021-03-04-08:10:55
000099472 980__ $$aARTICLE