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IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR

Yıl 2018, Cilt: 20 Sayı: 3, 507 - 530, 27.09.2018
https://doi.org/10.31460/mbdd.370019

Öz



ABSTRACT



The aim of this paper is to
analyze the differences between International Public Sector Accounting
Standards (IPSAS) and the Albanian Public Sector GAAP (Albanian PS GAAP). At
the same time, the paper tries to emphasize the steps and the challenges of implementing
IPSAS in Albanian context.

The analyses are based on
official information from strategic documents of the Government of Albania, as
well as official reports form the international professional and financial
institutions, such as: World Bank, IFAC, and OECD.




Kaynakça

  • • Institute of Statistics, INSTAT, (2016)
  • • International Federation of Accountants (IFAC). (n.d.), Retrieved from International Federation of Accountants (IFAC), https://www.ipsasb.org/.
  • • International Public Sector Accounting Standards Board, (2016), Handbook of International Public Sector Accounting Pronouncements, IFAC.
  • • Jones, R. (2007), The functions of governmental accounting in Europe, Revista de Estudos Politecnicos, 89-110.
  • • Jovanovic, T. (2013), Public Sector Accounting Reform. NISPAcee, The Network of Institutes and Schools of Public Administration in Central and Eastern Europe.
  • • Ministry of Education, Sport and Youth, (2016).
  • • Ministry of Finance and Economy, (2014), Public Finance Management Strategy (2014-2020). Tirana,http://www.financa.gov.al/al/raportime/strategjia-per-menaxhimin-e-financave-publike-2014-2020.
  • • OECD, (2009). Accrual Accounting and Budgeting: Key Issues and Recent Developments. OECD Journal on Budgeting, 43-59.
  • • World Bank Open Data. (n.d.), Retrieved from World Bank: https://data.worldbank.org/.

IPSAS VS. NATIONAL GAAP: DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR

Yıl 2018, Cilt: 20 Sayı: 3, 507 - 530, 27.09.2018
https://doi.org/10.31460/mbdd.370019

Öz



ÖZ



Bu makalenin amacı, Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS)
ile Arnavut Kamu Sektörü GAAP (Arnavutluk PS GAAP) arasındaki farkları analiz
etmektir. Aynı zamanda, bu makale Arnavutluk şartlarında, IPSAS uygulamasının adımlarını
ve zorluklarını vurgulamaya çalışıyor.



Analizler, Arnavutluk Hükümeti'nin stratejik belgelerinin resmi
bilgilerine, hem de Dünya Bankası, IFAC ve OECD gibi uluslararası mesleki ve
mali kurumların resmi raporlarına dayanıyor.




Kaynakça

  • • Institute of Statistics, INSTAT, (2016)
  • • International Federation of Accountants (IFAC). (n.d.), Retrieved from International Federation of Accountants (IFAC), https://www.ipsasb.org/.
  • • International Public Sector Accounting Standards Board, (2016), Handbook of International Public Sector Accounting Pronouncements, IFAC.
  • • Jones, R. (2007), The functions of governmental accounting in Europe, Revista de Estudos Politecnicos, 89-110.
  • • Jovanovic, T. (2013), Public Sector Accounting Reform. NISPAcee, The Network of Institutes and Schools of Public Administration in Central and Eastern Europe.
  • • Ministry of Education, Sport and Youth, (2016).
  • • Ministry of Finance and Economy, (2014), Public Finance Management Strategy (2014-2020). Tirana,http://www.financa.gov.al/al/raportime/strategjia-per-menaxhimin-e-financave-publike-2014-2020.
  • • OECD, (2009). Accrual Accounting and Budgeting: Key Issues and Recent Developments. OECD Journal on Budgeting, 43-59.
  • • World Bank Open Data. (n.d.), Retrieved from World Bank: https://data.worldbank.org/.
Toplam 9 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Dritan Fıno 0000-0003-1214-2412

Kesjana Halılı Bu kişi benim 0000-0001-9559-4750

Erisa Rodhanı Bu kişi benim 0000-0001-5067-8045

Yayımlanma Tarihi 27 Eylül 2018
Gönderilme Tarihi 22 Aralık 2017
Yayımlandığı Sayı Yıl 2018 Cilt: 20 Sayı: 3

Kaynak Göster

APA Fıno, D., Halılı, K., & Rodhanı, E. (2018). IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR. Muhasebe Bilim Dünyası Dergisi, 20(3), 507-530. https://doi.org/10.31460/mbdd.370019