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New IPSAS 33-38

Johan Christiaens (UGent) and Freya Vandendriessche (UGent)
(2015) TAX AUDIT & ACCOUNTANCY. 10(48). p.53-60
Author
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Abstract
The evolution of the development of the IPSAS has already been discussed a few times in TAA (2006 and 2010). This article analyzes and summarizes the recent IPSAS standards 33-38. Especially IPSAS 33 is an important standard as it discusses the first time adoption of IPSAS accrual basis. Furthermore, the new IPSAS 34-38 replace IPSAS 6, 7 and 8, and mainly deal with consolidation, investments and joint arrangements. The IPSAS are still in evolution, especially considering the potential development of EPSAS by the European Commission. We can only support the ambition to provide harmonized accounting standards in the public sector across Europe . This is not such an easy project, given the governance issues and compliance with IPSAS.
Keywords
EPSAS, IPSAS, accounting standards

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Citation

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MLA
Christiaens, Johan, and Freya Vandendriessche. “New IPSAS 33-38.” TAX AUDIT & ACCOUNTANCY, vol. 10, no. 48, 2015, pp. 53–60.
APA
Christiaens, J., & Vandendriessche, F. (2015). New IPSAS 33-38. TAX AUDIT & ACCOUNTANCY, 10(48), 53–60.
Chicago author-date
Christiaens, Johan, and Freya Vandendriessche. 2015. “New IPSAS 33-38.” TAX AUDIT & ACCOUNTANCY 10 (48): 53–60.
Chicago author-date (all authors)
Christiaens, Johan, and Freya Vandendriessche. 2015. “New IPSAS 33-38.” TAX AUDIT & ACCOUNTANCY 10 (48): 53–60.
Vancouver
1.
Christiaens J, Vandendriessche F. New IPSAS 33-38. TAX AUDIT & ACCOUNTANCY. 2015;10(48):53–60.
IEEE
[1]
J. Christiaens and F. Vandendriessche, “New IPSAS 33-38,” TAX AUDIT & ACCOUNTANCY, vol. 10, no. 48, pp. 53–60, 2015.
@article{7079689,
  abstract     = {{The evolution of the development of the IPSAS has already been discussed a few times in TAA (2006 and 2010). This article analyzes and summarizes the recent IPSAS standards 33-38. Especially IPSAS 33 is an important standard as it discusses the first time adoption of IPSAS accrual basis. Furthermore, the new IPSAS 34-38 replace IPSAS 6, 7 and 8, and mainly deal with consolidation, investments and joint arrangements. The IPSAS are still in evolution, especially considering the potential development of EPSAS by the European Commission. We can only support the ambition to provide harmonized accounting standards in the public sector across Europe . This is not such an easy project, given the governance issues and compliance with IPSAS.}},
  author       = {{Christiaens, Johan and Vandendriessche, Freya}},
  issn         = {{1782-8007}},
  journal      = {{TAX AUDIT & ACCOUNTANCY}},
  keywords     = {{EPSAS,IPSAS,accounting standards}},
  language     = {{eng}},
  number       = {{48}},
  pages        = {{53--60}},
  title        = {{New IPSAS 33-38}},
  volume       = {{10}},
  year         = {{2015}},
}