Interpretation and Application of IPSAS

INDEX

• accountability
• accounting estimates
• accounting policies
• accounting practices
• accounts payable
• accrual-based IPSAS
  • see also IPSAS
• accrual/accrual-based accounting
  • cash basis IPSAS
  • IFAC recommendations
  • key concepts
  • principles-based
  • transition to IPSAS
  • see also IPSAS
• accruals
• accrued liabilities
• actuarial valuations, UNESCO
• adjusting events
• adoption paths
  • IPSAS cash to full accrual accounting
  • modified to full accrual accounting
  • non-compliancy to IPSAS cash accounting
  • see also first-time adoption
• Africa see South Africa
• After-Service Health Insurance (ASHI)
• agents
  • see also principal-agent accounting
• aggregation
• agriculture
  • biological assets
  • disclosure
  • examples
  • fair value
  • gains/losses
  • measurement
  • recognition
• amortized cost
• annual pay leave
• annual rent
• approved budgets
• ASHI see After-Service Health Insurance
• assets
  • biological
  • Conceptual Framework
  • concession
  • contingent
  • current
  • disposal of
  • exchange revenue
  • finance leases
  • grantor accounting
  • heritage
  • infrastructure
  • jointly controlled
  • measurement bases
  • net
  • non-exchange revenue
  • ownership risks/rewards
  • PP&E
  • right to use
  • self-constructed
  • service concession
  • see also financial assets; long-term assets
• associates
• assumption price
• Austria
• available-for-sale investments
• awareness training

• Ball, Ian
• bank deposits
• bank overdrafts
• benefits
  • employee
  • of IPSAS
  • social
• bequests
• biological assets
• Biosev Group
• BIPM see International Bureau of Weights and Measures
• bonds
• bonus payments
• borrowing costs
  • capitalization
  • disclosures ...