制定国际公共部门会计准则:“公共”重要吗?非外汇交易收入案例

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2019-05-04 DOI:10.1080/17449480.2019.1624791
Marco Bisogno, Caroline Aggestam Pontoppidan, R. Hodges, Francesca Manes‐Rossi
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引用次数: 10

摘要

摘要本文研究了非交换收入的会计问题,这一问题在公共部门会计中具有很强的相关性,但在私营部门很少遇到。对IPSASB咨询文件“收入和非交换费用的会计核算”进行了分析,以说明在制定公共部门会计准则时,不一定考虑到公共部门的特殊性。我们的分析依据的是关于公共部门实体权责发生制会计政治性质的文献。该文件强调了IPSASB的管辖作用、咨询文件的中介作用,以及未来公共部门会计准则对收入确认的潜在裁决和主观作用。
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Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions
Abstract This paper investigates accounting for non-exchange revenue, an issue which has a strong relevance in public sector accounting, but which is rarely encountered in the private sector. The IPSASB consultation paper ‘Accounting for Revenue and Non-exchange Expenses’ is analyzed to illustrate that the specificities of the public sector are not necessarily taken into account when developing public sector accounting standards. Our analysis is informed by literature on the political nature of accrual accounting in public sector entities. The paper highlights the territorializing role of the IPSASB, the mediating role attributable to the consultation paper, and the potential adjudicating and subjectivizing roles of a future public sector accounting standard on revenue recognition.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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