Naslov
Convergence of financial reporting in the public sector to the practice of business sector

Autori
Vašiček, Vesna ; Dragija, Martina ; Hladika, Mirjana

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
ICES 2010: Economic Development Perspectives of SEE Region in the Global Recession Context / Trivun, Veljko ; Djonlagic, Dzenan ; Mehic, Eldin - Sarajevo : Ekonomski fakultet Univerziteta u Sarajevu, 2010

ISBN
978-9958-25-046-0

Skup
5th International Conference of the School of Economics and Business

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 14.10.2010. - 15.10.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial reporting; public sector; accounting basis; IPSAS; IAS/IFRS

Sažetak
In conditions of globalization and recession which has affected in recent time almost entire world, the management of public sector, but also and business sector is faced with more additional requirements and efforts for quality management and for more rational and efficient spending of resources. In such conditions, the process of convergence of financial reporting in the public sector to the practice of business sector is present in many countries. The process of convergence of financial reporting of public sector to the practice of business sector includes the implementation of International Financial Reporting Standards (IFRS) in the public sector. Assumption of convergence of financial reporting in the public sector with the business sector reporting is based on the application of International Public Sector Accounting Standards (IPSAS) which are approaching and are based on IAS/ IFRS. Implementation of IFRS in the public sector implies application of accrual basis of accounting. This paper deals with problems that are connected with implementation of accrual basis of accounting and IPSAS. It shows problems that countries meet in crossing on accrual basis of accounting.The paper analyzes the changes in government accounting of Croatia, Bosnia and Herzegovina and Slovenia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
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