99472 20210304092312.0 doi 10.1080/09540962.2019.1654318 sideral 114160 ART-2019-114160 eng Gomes, Patrícia Implementing the international public sector accounting standards for consolidated financial statements: Facilitators, benefits and challenges 2019 Access copy available to the general public Unrestricted Portugal 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. info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.377 2019 PUBLIC ADMINISTRATION 34 / 48 = 0.708 2019 Q3 T3 0.6 2019 Business, Management and Accounting (miscellaneous) 2019 Q1 Sociology and Political Science 2019 Q1 Public Administration 2019 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion (orcid)0000-0002-2897-1744 Brusca, Isabel Universidad de Zaragoza Fernandes, María José 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 39, 8 (2019), 544-552 Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 98170 http://zaguan.unizar.es/record/99472/files/texto_completo.pdf Postprint 1623387 http://zaguan.unizar.es/record/99472/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:99472 articulos driver 2021-03-04-08:10:55 ARTICLE