Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards

Authors

  • Assist. Prof. Dr Yasen Daskalov Department of Accounting and Analysis, Faculty of Finance and Accounting, UNWE Author

Keywords:

Qualitative characteristics of the information, International public sector accounting standards
H83, M41

Abstract

The purpose of this report is to present the qualitative characteristics of the information presented in the financial statements of public sector entities in applying the International Public Sector Accounting Standards (IPSAS). A comparison of the qualitative characteristics in IACS and International Financial Reporting Standards has been made, with some major differences. The lack of standardization of public sector accounting in Bulgaria is sufficient to raise the question of the quality of the information presented in the financial statements of the public sector entities.

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Published

2020-05-23

Issue

No. 1 (2020)

Section

Articles

License

Copyright (c) 2020 Yasen Daskalov (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Daskalov, Y. (2020). Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards. Research Papers, 1, 89-97. https://bjiep.e-dnrs.org/index.php/rp/article/view/5396