- Path:
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Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics
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Periodical
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
Article
- Title:
- Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: Our comment letter content analysis sheds light on stakeholder perspectives and positions on conceptual matters related to the IPSASB’s conceptual framework, covering: primary users and main objectives; qualitative characteristics; public sector specificities; financial accounting bases; and financial reporting. On aggregate, responding stakeholders did not favor a straightforward move toward a full accrual basis of accounting relying upon current value accounting measurements. Instead, they pointed to a mixed approach that combines accrual-based statements with budgetary reports, as well as historical cost and current value accounting measurements. Concerning the accounting basis (model), standard-setters appeared to prefer historical cost rather than current value, according to our clustering analysis. The evergreen principle of accountability was acknowledged as paramount, while the more recent focus on users’ information needs remained relatively neglected.
- Scope:
- Online-Ressource
- Note:
- Open Access unbekannt
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- International Public Sector Accounting Standards (IPSAS) ; comment letters ; accounting bases ; financial reporting ; budgeting ; H83 ; M48 ; H61
- Classification:
- Sozialwissenschaften
- Wirtschaft
- DDC Group:
- 330 Wirtschaft
- Collection:
- Sozialwissenschaften
- Wirtschaft
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: Our comment letter content analysis sheds light on stakeholder perspectives and positions on conceptual matters related to the IPSASB’s conceptual framework, covering: primary users and main objectives; qualitative characteristics; public sector specificities; financial accounting bases; and financial reporting. On aggregate, responding stakeholders did not favor a straightforward move toward a full accrual basis of accounting relying upon current value accounting measurements. Instead, they pointed to a mixed approach that combines accrual-based statements with budgetary reports, as well as historical cost and current value accounting measurements. Concerning the accounting basis (model), standard-setters appeared to prefer historical cost rather than current value, according to our clustering analysis. The evergreen principle of accountability was acknowledged as paramount, while the more recent focus on users’ information needs remained relatively neglected.
- Scope:
- Online-Ressource
- Note:
- Open Access unbekannt
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- International Public Sector Accounting Standards (IPSAS) ; comment letters ; accounting bases ; financial reporting ; budgeting ; H83 ; M48 ; H61
- Classification:
- Sozialwissenschaften
- Wirtschaft
- DDC Group:
- 330 Wirtschaft
- Collection:
- Sozialwissenschaften
- Wirtschaft
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
