Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards (Record no. 41502)
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|---|---|
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| 001 - CONTROL NUMBER | |
| control field | 2013113060641 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211180242.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120131s2011 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | NAVARRO GALERA, Andrés |
| 9 (RLIN) | 46200 |
| 245 10 - TITLE STATEMENT | |
| Title | Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Sage, |
| Date of publication, distribution, etc. | sept. 2011 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | In the administrative reforms that countries with emerging and transitional economies are undertaking, the choice of the method to be used for government accounts evaluation is a crucial issue, as the replacement of historical cost by fair value evaluation could affect the success or otherwise of the administrative reforms in these countries. In this article, we analyse the opinions of the National Accounting Standards Setters (NASS) regarding the utility of Fair Value Accounting (FVA) proposed by the International Public Sector Accounting Standards (IPSAS) in the development of administrative reforms in transitional and emerging economies. To achieve this, we perform a survey of the Official National Accounting Standards Setters in these countries, to study the relevance and reliability of financial government reports based on fair value model. Based on the opinions of NASS in sample countries, the findings show that the implementation of fair value in Transitional and Emerging Economies could contribute to administrative reforms, mainly through the enhancement of the usefulness of government financial statements for purposes of transparency and efficiency measurement. In addition, in countries in transition, NASS opinions show that the crucial factor for the usefulness of fair value is the type of assets held by public organizations, but in emerging countries NASS think that the main factor in this respect is the existence of markets where they can be traded |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Reforma Administrativa |
| 9 (RLIN) | 11957 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Sistema Financeiro |
| 9 (RLIN) | 13595 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Regulamentação |
| 9 (RLIN) | 12881 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | País em Desenvolvimento |
| 9 (RLIN) | 12991 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | RODRÍGUEZ BOLÍVAR, Manuel Pedro |
| 9 (RLIN) | 46201 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Review of Administrative Sciences |
| Related parts | 77, 3, p. 609-640 |
| Place, publisher, and date of publication | Sage, sept. 2011 |
| International Standard Serial Number | ISSN 00208523 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20120131 |
| Operator's initials, OID (RLIN) | 1306^b |
| Cataloger's initials, CIN (RLIN) | Geisneer |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20120314 |
| Operator's initials, OID (RLIN) | 0840^b |
| Cataloger's initials, CIN (RLIN) | Keicielle |
No items available.
