IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES

IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES

The purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence. Harmonization of financial reporting in the public sector has been a significant accounting refor...

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Bibliographic Details
Main Authors: Bohdan Zasadnyi, Natalia Konovalenko
Format: Article
Language:English
Published: Helvetica Publishing House 2025-04-01
Series:Економіка та суспільство
Subjects:
accounting
financial reporting
accrual accounting
public sector
transparency
accounting frameworks in the public sector
Online Access:https://economyandsociety.in.ua/index.php/journal/article/view/6111
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