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

Dritan Fıno , Kesjana Halılı Erisa Rodhanı

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.

Anahtar Kelimeler

public sector accounting standards, transparency, accrual accounting

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

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.

Anahtar Kelimeler

Uluslararasi Kamu Muhasebe Standartlari, Muhasebe Yönetmelikleri, Tahakkuk Muhasebe

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/.