IPSAS Explained. A Summary of International Public Sector Accounting Standards
Автор: Thomas Berger Muller-Marques
Год издания: 0000
Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.
Display Interfaces. Fundamentals and Standards
Автор: Myers Bob, Myers Robert L.
Год издания:
Дисплейные интерфейсы. Основы и стандарты. Название говорит само за себя. Чтобы правильно понять эту книгу, знание английского - ОБЯЗАТЕЛЬНО.
The Curious Republic of Gondour and Other Whimsical Sketches
Автор: Марк Твен
Год издания:
As the title reveals, these stories are a collection of some of Mark Twain's more fanciful and eccentric works. They run the gamut from political commentary to our species' need to "be remembered" somehow. Taken as a whole the stories are "whimsical". Taken individually, they speak the truth in different ways.
An inquiry into the nature and origin of public wealth
Автор: James Maitland Lauderdale
Год издания:
Полный вариант заголовка: «An inquiry into the nature and origin of public wealth and into the means and causes of its increase / by the Earl of Lauderdale».