Challenges in the adoption of international public sector accounting standards: the experience of the iberian peninsula as a front runner
Éditeur :
Springer Nature Switzerland AG
ISBN :
9783030631246
Date de publication :
16 avr. 2021
Dimensions :
21,0 x 14,8 cm
Langue :
Anglais
Pays d'origine :
Suisse
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS.