The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets

Martin Dvořák () and Lukáš Poutník ()
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Martin Dvořák: University of Economics, Prague
Lukáš Poutník: University of Economics, Prague

Chapter Chapter 46 in New Trends in Finance and Accounting, 2017, pp 497-510 from Springer

Abstract: Abstract The paper deals with the differences in accounting concepts, accounting treatments and disclosure requirements related to tangible fixed assets between IPSAS and CAS. The analysis is based on the comparison of current version of IPSAS 17 and CAS. The wording of both accounting frameworks is examined in detail for the purpose of finding the similarities or dissimilarities between them with the aim to give an answer whether the CAS rules get closer to IPSAS approach after the conceptual reform of public sector accounting in the Czech Republic.

Keywords: IPSAS; CAS; Tangible fixed assets (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_46

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DOI: 10.1007/978-3-319-49559-0_46

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