IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR
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.
References
- • 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/.
Abstract
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.
References
- • 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/.
Details
| Primary Language | English |
|---|---|
| Subjects | Business Administration |
| Journal Section | Conference Paper |
| Authors | |
| Submission Date | December 22, 2017 |
| Publication Date | September 27, 2018 |
| Published in Issue | Year 2018 Volume: 20 Issue: 3 |
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