Autori: Sorrentino, Marco, Smarra, Margherita
Titolo: I principi contabili internazionali 'specifici' per il settore pubblico: una disamina degli IPSAS 22 e 23
Periodico: Economia, azienda e sviluppo
Anno: 2013 - Volume: 11 - Fascicolo: 1 - Pagina iniziale: 43 - Pagina finale: 66

Since first eighties, the large majority of the western democracies have been the theater of a depth and innovative reform process of the public sector. Within this process, a fundamental role was assumed by the changhes that interested the accounting structure through a gradual shift from a cash-basis to an accrual-basis accounting system (so-called "new public financial management"). In this context, a focal role was assumed by IPSASB, the international public sector standard setter that was constituted in 1986. Till today, IPSASB has issued 32 full accrual basis standards (called IPSASs), out of wich just 3 have not been inspired by IAS/IFRSs (IPSAS 22, IPSAS 23 and IPSAS 24). Considering the low interest of accounting literature for these "specifically-public" standards, this paper analyzes the main theoretical and practical implications of IPSAS 22 (paragraph 2) and IPSAS 23 (paragraph 3). Finally the author shares his personal observation (paragraph 4).





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