Overview

A practical guide to International Public Sector Accounting Standards Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS, the strategy of the IPSASB as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting. In the main section of the book each IPSAS (including the recently published exposure drafts) is presented in brief, focusing on the core content of the relevant standard. Ernst & Young is a global leader in assurance, tax, transaction and advisory services, employing over 135,000 people worldwide.

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9780470683927

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Author Information

Thomas Muller-Marques Berger (Stuttgart, Germany) is partner at Ernst & Young. He became a member of the International Public Sector Accounting Standards Board in January 2009. He has been a member of the IFAC Public Sector Steering Committee on Social Policy Obligations since 2003. He is a member of the FEE Public Sector Committee (European Federation of Chartered Accountants) and of the German Public Sector Committee in the Institut der Wirtschaftsprufer (IDW). Within the Ernst & Young network he is the Global Head for International Public Sector Accounting.

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