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  1. Beiträge zum öffentlichen Rechnungswesen
    öffentliche Bilanz und Entwicklungsperspektiven
    Author: Lüder, Klaus
    Published: 2007
    Publisher:  DHV, Speyer

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    1 A 684930
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    Staats- und Universitätsbibliothek Bremen
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    02.A.8092
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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    612605
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    2008 A 26548
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Mag17252
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    P 390 L 6 = 01
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    A 2008/4019
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    Hochschule für Angewandte Wissenschaften Hamburg, Hochschulinformations- und Bibliotheksservice (HIBS), Fachbibliothek Technik, Wirtschaft, Informatik
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    BOEV 1200 103
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    Hochschule für Angewandte Wissenschaften Hamburg, Hochschulinformations- und Bibliotheksservice (HIBS), Fachbibliothek Technik, Wirtschaft, Informatik
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    BOEV 1200 103 a
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    Niedersächsischer Landtag, Bibliothek
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    2008.734
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    Thüringer Universitäts- und Landesbibliothek
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    JUR:KK/R:2:(194)::2007
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    Universitätsbibliothek Kiel, Zentralbibliothek
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    II C 4.6.13.-l 2
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    Universitätsbibliothek Kiel, Zentralbibliothek
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    Verw. R. Bes. 1851,8
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 252876
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    Hochschule Osnabrück, Bibliothek Campus Westerberg
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    QCM 133 331
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    Universitätsbibliothek Osnabrück
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    QUM / Lue
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    Universität Potsdam, Universitätsbibliothek
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    QP 870 LUED
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: PN 205 ; PP 2245 ; QL 010
    Series: Speyerer Arbeitsheft ; 194
    Subjects: Öffentliches Rechnungswesen; Bilanzierungsgrundsätze; Vermögensrechnung; IPSAS; Haushaltsrecht; Deutschland
    Scope: 91 S., graph. Darst., a
    Notes:

    Literaturangaben; Vorabdr. zweier Beitr. zu Henneke/Strobl/Diemert: Recht der kommunalen Haushaltswirtschaft
  2. Rechnungslegungsstandards für Kantone und Gemeinden im Rahmen von IPSAS (International Public Sector Accounting Standards)
    Contributor: Bergmann, Andreas (Hrsg.)
    Published: 2004
    Publisher:  Kantonale Drucksachen- und Materialzentrale, Zürich

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    oek 8384/153
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 241810
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 251769
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    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
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    wirt 5.420 2008 1593
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    Content information
    Source: Union catalogues
    Contributor: Bergmann, Andreas (Hrsg.)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 3952371203
    Other identifier:
    9783952371206
    RVK Categories: QP 870
    Subjects: Gemeinde; Öffentliches Rechnungswesen; Nonprofit-Management; Jahresabschluss; Bilanzierungsgrundsätze; IFRS; Schweiz; IPSAS
    Scope: 178 S., 30 cm
    Notes:

    Enth. 8 Beitr
  3. Capital assets in governmental accounting reforms
    Published: Dec. 2003
    Publisher:  Faculteit Economie en Bedrijfskunde, Univ. Gent, Gent

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1480 (207)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Keine Speicherung
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    D/2003/7012/45
    Edition: [Elektronische Ressource]
    Series: Working paper / Universiteit Gent, Faculteit Economie en Bedrijfskunde ; 207
    Subjects: Gemeindefinanzen; Öffentliches Rechnungswesen; Reform; IFRS; Flandern; IPSAS
    Scope: Online Ressource, 25 p. = 359 Kb, text
    Notes:

    Record-last-verified: 26-03-04
  4. Implementing accrual accounting in the public sector
    Author: Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine
    Published: September 2016
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513589466
    Other identifier:
    Series: Technical notes and manuals ; TNM/16/06
    Subjects: government accounting; accrual accounting; cash accounting; GFSM; government financial reporting; IPSAS; accounting standards
    Scope: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  5. Actes du 11e Colloque de l'Association de Comptabilité Nationale
    Paris, 18-20 janvier 2006; faire le point de l'evolution des normes comptables, appréhender les diverses dimensions des inégalités, évaluer le partage de la valeur ajoutée
    Published: 2007
    Publisher:  INSEE, Paris

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 254293
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    Location:
    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
    Signature:
    F/METHODS/32.98.1=117
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    ISBN: 9782110684585
    Series: INSEE méthodes ; 118
    Subjects: Öffentliches Rechnungswesen; IPSAS; Bilanzierungsgrundsätze; Sozialer Indikator; Einkommensverteilung; Entwicklungsindikator; Theorie
    Scope: 272 S., graph. Darst.
    Notes:

    Enth. zahlr. Beitr
  6. Impact of IPSAS on reforming governmental financial information systems: a comparative study
    Author: Christiaens, Johan; Reyniers, Brecht
    Published: 2009
    Publisher:  Faculteit Economie en Bedrijfskunde, Univ. Gent, Gent

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Keine Speicherung
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Universiteit Gent, Faculteit Economie en Bedrijfskunde ; 600
    Subjects: Öffentliche Verwaltung; Verwaltungsreform; Neues Steuerungsmodell; Öffentliches Rechnungswesen; IPSAS; Einführung; Vergleich; Europa
    Scope: Online-Ressource (PDF-Datei: 17 S., 152 KB)
  7. Implementing accrual accounting in the public sector
    Author: Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine
    Published: September 2016
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
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    e-Book Nationallizenz
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    Thüringer Universitäts- und Landesbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 303 (2016,6)
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    E-Book Nationallizenz IMF
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    E-Book International Monetary Fund
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    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
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    e-Book International Monetary Fund eLibrary
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    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513589466
    Other identifier:
    Series: Technical notes and manuals ; TNM/16/06
    Subjects: government accounting; accrual accounting; cash accounting; GFSM; government financial reporting; IPSAS; accounting standards
    Scope: 1 Online-Ressource (circa 59 Seiten), Illustrationen