Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS): Genel Bakış ve IFRS’lerden Farklılığı

Year 2019, , 445 - 478, 26.08.2019

Elif Umut Can Öztürk

https://doi.org/10.25095/mufad.607194

Cited By: 1

Abstract

Uluslararası Kamu Sektörü Muhasebe Standartları Kurulu (IPSASB) tarafından hazırlanan Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS) bu çalışmanın odak noktasını oluşturmaktadır. Çalışmada tam tahakkuk esasına dayanan IPSAS setinin kapsamı, hazırlanmasında izlenen yol, IPSAS’larıve IPSAS benzeri standartları benimseyen ülkeler üzerinde durulmuş ve IFRS’lerden farkları temel olarak ortaya konmuştur. Çalışmada, IPSAS’ların esas alındığı IFRS metinlerinin son sürümleri çerçevesinde güncellenerek kamu sektörüne özel hükümler dışında IFRS’ebenzer hükümler benimsenmesi neticesindemali tablo hazırlayıcıların yükünün azaltılması önerilmiştir. 

Keywords

Devlet Muhasebesi, IPSAS, IPSASB, IFRS

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