Titlebook: Challenges in the Adoption of International Public Sector Accounting Standards; The Experience of th Isabel Brusca,Patrícia Gomes,Vicente M

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5.4.3.4 Related compounds Ln2Cu2O5,al. In order to understand the experience of practitioners, a survey for accountants and financial directors has been carried out at each government level. The results show that budgetary reporting is considered still more useful than accrual financial statements, due fundamentally to the role that the laws give to this information.

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Book 2021and 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. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonizati

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The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl

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