Conference Paper

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

Volume: 20 Number: 3 September 27, 2018
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The World of Accounting Science
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IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR

Abstract

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.


Keywords

References

  1. • Institute of Statistics, INSTAT, (2016)
  2. • International Federation of Accountants (IFAC). (n.d.), Retrieved from International Federation of Accountants (IFAC), https://www.ipsasb.org/.
  3. • International Public Sector Accounting Standards Board, (2016), Handbook of International Public Sector Accounting Pronouncements, IFAC.
  4. • Jones, R. (2007), The functions of governmental accounting in Europe, Revista de Estudos Politecnicos, 89-110.
  5. • Jovanovic, T. (2013), Public Sector Accounting Reform. NISPAcee, The Network of Institutes and Schools of Public Administration in Central and Eastern Europe.
  6. • Ministry of Education, Sport and Youth, (2016).
  7. • 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.
  8. • OECD, (2009). Accrual Accounting and Budgeting: Key Issues and Recent Developments. OECD Journal on Budgeting, 43-59.

Details

Primary Language

English

Subjects

Business Administration

Journal Section

Conference Paper

Authors

Dritan Fıno *
Ministry of Finance and Economy
0000-0003-1214-2412
Albania

Kesjana Halılı This is me
0000-0001-9559-4750
Albania

Erisa Rodhanı This is me
0000-0001-5067-8045
Albania

Publication Date

September 27, 2018

Submission Date

December 22, 2017

Acceptance Date

October 1, 2018

Published in Issue

Year 2018 Volume: 20 Number: 3

DOI

https://doi.org/10.31460/mbdd.370019

IZ

https://izlik.org/JA97FD57GS

Cite

RIS / Bibtex
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
AMA
1.Fıno D, Halılı K, Rodhanı E. IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR. MODAV-MBDD. 2018;20(3):507-530. doi:10.31460/mbdd.370019
Chicago
Fıno, Dritan, Kesjana Halılı, and Erisa Rodhanı. 2018. “IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR”. Muhasebe Bilim Dünyası Dergisi 20 (3): 507-30. https://doi.org/10.31460/mbdd.370019.
EndNote
Fıno D, Halılı K, Rodhanı E (September 1, 2018) IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR. Muhasebe Bilim Dünyası Dergisi 20 3 507–530.
IEEE
[1]D. Fıno, K. Halılı, and E. Rodhanı, “IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR”, MODAV-MBDD, vol. 20, no. 3, pp. 507–530, Sept. 2018, doi: 10.31460/mbdd.370019.
ISNAD
Fıno, Dritan - Halılı, Kesjana - Rodhanı, Erisa. “IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR”. Muhasebe Bilim Dünyası Dergisi 20/3 (September 1, 2018): 507-530. https://doi.org/10.31460/mbdd.370019.
JAMA
1.Fıno D, Halılı K, Rodhanı E. IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR. MODAV-MBDD. 2018;20:507–530.
MLA
Fıno, Dritan, et al. “IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR”. Muhasebe Bilim Dünyası Dergisi, vol. 20, no. 3, Sept. 2018, pp. 507-30, doi:10.31460/mbdd.370019.
Vancouver
1.Dritan Fıno, Kesjana Halılı, Erisa Rodhanı. IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR. MODAV-MBDD. 2018 Sep. 1;20(3):507-30. doi:10.31460/mbdd.370019

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