Muller-Marques Berger: IPSAS Explained
Скачать книгу (размер 1 054 Kb , формат fb2, страниц 208) Аннотация: Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS, the strategy of the IPSASB as well as the standard–setting procedures. Additionally the various measurement bases (cost, present value,…