Interpretation and Application of IPSAS

ACKNOWLEDGEMENTS

The process of writing this book has been enabled by the inspiration and support of a number of individuals from the global “IPSAS-community”, who have taken time out to help us.

Firstly, we are sending our sincere appreciation to the commissioning team at John Wiley & Sons Ltd. We have had the pleasure of being supported by wonderful, encouraging and helpful people, such as Stephen Mullaly, Gemma Valler and Tessa Allen.

Secondly, we would like to thank the knowledgeable IPSAS practitioners who have granted us permission to use IPSAS compliant financial statements. We are particularly thankful to Ms. Nutan Wozencroft (UNESCO) and Mr. Uday Dayal (formerly at the IAEA). We send special appreciation to Melissa Dias Buerbaumer, Ph.D., CPA, and Chief of Accounts at the OSCE, who has lent us her expertise and has let us include two practical case studies, based on her experiences of adopting IPSAS. For this we are grateful.

In addition to those who have directly contributed to this book, we would like to mention that a number of organizations, such as the CIPFA and IASeminars, have been valuable resources in the writing of this book. We are also thankful to the well-maintained website of the IPSASB, which allows any public sector accountant to stay fully abreast of the developments in IPSAS and other work related to the IPSASB.

Also, we send our special thanks to Gary Bandy for his review of the manuscript and invaluable suggestions for improvements hereof.

Thirdly, ...