July 2012
Beginner to intermediate
256 pages
6h 54m
English
book
IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition
by Thomas Muller-Marques Berger
Content preview from IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition
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Abbreviations
| ADB | Asian Development Bank |
| AG | Application Guidance |
| BC | Basis for Conclusion |
| bn | Billion |
| CAG | Consultative Advisory Group |
| CF | Conceptual Framework |
| CICA | Canadian Institute of Chartered Accountants |
| CP | Consultation Paper |
| e.g. | exempli gratia, for example |
| ECB | European Central Bank |
| EC | European Commission |
| ED | Exposure Draft |
| EDP | Excessive Deficit Procedure |
| EFSM | European Financial Stability Mechanism |
| EFSF | European Financial Stability Facility |
| EIB | European Investment Bank |
| ESA | European Space Agency |
| ESA 95 | European System of Accounts 1995 |
| Eumetsat | European Organisation for the Exploitation of Meteorological Satellites |
| et seq. | et sequens/et sequentes, and the following one(s) |
| EU | European Union |
| EUR | Euro |
| FIFO | First-in, first-out inventory valuation method |
| FSDA | Financial Statement Discussion and Analysis |
| GBE | Government Business Enterprises |
| GBP | British Pound |
| GDP | Gross Domestic Product |
| GFSM 2001/2008 | Government Finance Statistics Manual 2001/2008 |
| GGS | General government sector |
| GPFR | General Purpose Financial Report |
| GPFS | General Purpose Financial Statement |
| HBOS | banking and insurance company in the UK |
| i.e. | id est, that is |
| IAS | International Accounting Standard |
| IASB | International Accounting Standards Board, |
| IFAC | International Federation of Accountants |
| IFRIC | International Financial Reporting Interpretations Committee |
| IFRS | International Financial Reporting Standard |
| IMF | International Monetary Fund |
| INTOSAI | International Organization of Supreme Audit Institutions ... |
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