How to cite this paper
Ismaili, A., Ismajli, H & Vokshi, N. (2021). The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo.Accounting, 7(5), 1109-1118.
Refrences
ACCA, (2017). IPSAS Implementation: Current Status and Challenges, The Association of Chartered Certified Accountants, October 2017, pp. 4-7, London, UK.
Adamu, S. A., & Ahmed, A. D. (2014). IPSAS and Nigerian Public Sector: The challenges of first-time adopters. International Journal of Social Sciences and Humanities Innovations, 2(1), 151-160.
Adejola, P.A. (2013). International Public Sector Accounting Standard: A Practical guide to Reporting Entities in Nigeria. International Journal of Social Sciences and Humanities Innovations, 2(1), 151-160.
Barrett, P. (2004). Financial Management in the Public Sector - How Accrual Accounting and Budgeting Enhance Governance and Accountability, Paper presented at the Address to the Challenge of Change: Driving Governance and Accountability, CPA Forum 2004, p.p. 1-44.
Berger, T. M.-M. (2012). IPSAS explained: A Summary of International Public Sector Accounting Standards, 2nd Edition. Partner Ernst & Young. John Wiley & Sons. Berlin, Germany.
Chan, J. L. (2006). IPSAS and Government Accounting Reform in Developing Countries, Accounting Reform in the Public Sector: Mimicry, Fad or Necessity, p.p. 31-42.
Chan, J. L. (2008). International Public Sector Accounting Standards: Conceptual and Institutional Issues.The Harmonization of Government, 21, 1-15.
European Commission (2013). Towards implementing harmonized public sector accounting standards in Member States, The suitability of IPSAS for the Member States, Council and the European Parliament, COM (2013) 114 final, Brussels.
Eurostat (2013). Towards implementing European Public Sector Accounting Standards (EPSAS) for EU Member States, Public consultation on future EPSAS governance principles and structures. European Commission, Public consultation paper, Document accompanying the public consultation, Brussels.
Ernst & Young (2013). A snapshot of GAAP differences between IPSAS and IFRS, EYGM Limited, EYG no. AU1506. United Kingdom.
Ernst & Young (2017). Collection of additional and updated information related to the potential impacts of EPSAS, on behalf of Eurostat, European Commission, EPSAS WG 17/15.
Federation of European Accountants (2007). Accrual Accounting in the Public Sector, A Paper from the FEE Public Sector Committee, p.p. 1-33, Brussels.
Gérard, B. (2010). Preparedness of United Nations System Organizations for The International Public Sector Accounting Standards (IPSAS). United Nations, Joint Inspection Unit, Geneva.
Herz, R. H. (2007). Towards a Global Reporting System: Where are we and where are we going? , Paper presented at the AICPA National Conference on SEC and PCAOB Reporting Developments. Deloitte Accounting Research Tool Search, p.p. 1-18, December 10, 2007, Washington D.C.
International Federation of Accountants, (2011). Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities, Third Edition. International Public Sector Accounting Standards Board, Study 14. ISBN: 978-1-60815-081-6, IFAC, New York, USA
International Federation of Accountants (2012). Public Sector Financial Management Transparency and Accountability: The use of the International Public Sector Accounting Standards, IFAC Policy Position 4, ISBN: 978-1-60815-117-2, IFAC, New York, USA.
International Federation of Accountants & Chartered Institute of Public Finance and Accountancy (2018). International Public Sector Financial Accountability Index: 2018 Status Report, IFAC & CIPFA. ISBN: 978-1-60815-383-1, New York, USA.
Ijeoma, N., & Oghoghomeh, T. (2014). Adoption of International Public Sector Accounting Standards in Nigeria: Expectations, Benefits and Challenges. Journal of Investment and Management, 3(1), 21-29
PricewaterhouseCoopers (2009). Introduction to International Public Sector Accounting Standards (IPSAS), PriceWaterHouseCoopers Ltd., Kenya.
PricewaterhouseCoopers (2014). Collection of Information Related to the Potential Impact, Including Costs, of Implementing Accrual Accounting in The Public Sector and Technical Analysis of the Suitability of Individual IPSAS Standards, PwC. 2013/S 107-182395, pp. 40-79, PwC, Belgium.
Roje, G., Vasicek, D., & Vasicek, V. (2010). Accounting Regulation and IPSAS Implementation: Efforts of Transition Countries Toward IPSAS Compliance. Journal of Modern Accounting and Auditing, 6(12), 1.
Schumesch, P. (2015). Towards a new era in government accounting and reporting, PwC Global Survey on Accounting and Reporting by Central Governments, 2nd edition, Belgium.
Tiron Tudor, A., & Mutiu, A. (2006). Cash Versus Accrual Accounting in Public Sector, Studia Universitatis Babes Bolyai Oeconomica, SSRN, p.p. 1-13.
Vašiček, V., Vašiček, D., & Roje, G. (2008). Development of Governmental Accounting in Croatia, Paper presented at the the12th World Congress of Accounting Historians, Congress Proceedings. Istanbul, Vol. III.
Wynne, A. (2011). ACCA in Public Eye, Newsletter of the ACCA Public Sector, ACCA Global, retrieved 25/07/2013.
Adamu, S. A., & Ahmed, A. D. (2014). IPSAS and Nigerian Public Sector: The challenges of first-time adopters. International Journal of Social Sciences and Humanities Innovations, 2(1), 151-160.
Adejola, P.A. (2013). International Public Sector Accounting Standard: A Practical guide to Reporting Entities in Nigeria. International Journal of Social Sciences and Humanities Innovations, 2(1), 151-160.
Barrett, P. (2004). Financial Management in the Public Sector - How Accrual Accounting and Budgeting Enhance Governance and Accountability, Paper presented at the Address to the Challenge of Change: Driving Governance and Accountability, CPA Forum 2004, p.p. 1-44.
Berger, T. M.-M. (2012). IPSAS explained: A Summary of International Public Sector Accounting Standards, 2nd Edition. Partner Ernst & Young. John Wiley & Sons. Berlin, Germany.
Chan, J. L. (2006). IPSAS and Government Accounting Reform in Developing Countries, Accounting Reform in the Public Sector: Mimicry, Fad or Necessity, p.p. 31-42.
Chan, J. L. (2008). International Public Sector Accounting Standards: Conceptual and Institutional Issues.The Harmonization of Government, 21, 1-15.
European Commission (2013). Towards implementing harmonized public sector accounting standards in Member States, The suitability of IPSAS for the Member States, Council and the European Parliament, COM (2013) 114 final, Brussels.
Eurostat (2013). Towards implementing European Public Sector Accounting Standards (EPSAS) for EU Member States, Public consultation on future EPSAS governance principles and structures. European Commission, Public consultation paper, Document accompanying the public consultation, Brussels.
Ernst & Young (2013). A snapshot of GAAP differences between IPSAS and IFRS, EYGM Limited, EYG no. AU1506. United Kingdom.
Ernst & Young (2017). Collection of additional and updated information related to the potential impacts of EPSAS, on behalf of Eurostat, European Commission, EPSAS WG 17/15.
Federation of European Accountants (2007). Accrual Accounting in the Public Sector, A Paper from the FEE Public Sector Committee, p.p. 1-33, Brussels.
Gérard, B. (2010). Preparedness of United Nations System Organizations for The International Public Sector Accounting Standards (IPSAS). United Nations, Joint Inspection Unit, Geneva.
Herz, R. H. (2007). Towards a Global Reporting System: Where are we and where are we going? , Paper presented at the AICPA National Conference on SEC and PCAOB Reporting Developments. Deloitte Accounting Research Tool Search, p.p. 1-18, December 10, 2007, Washington D.C.
International Federation of Accountants, (2011). Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities, Third Edition. International Public Sector Accounting Standards Board, Study 14. ISBN: 978-1-60815-081-6, IFAC, New York, USA
International Federation of Accountants (2012). Public Sector Financial Management Transparency and Accountability: The use of the International Public Sector Accounting Standards, IFAC Policy Position 4, ISBN: 978-1-60815-117-2, IFAC, New York, USA.
International Federation of Accountants & Chartered Institute of Public Finance and Accountancy (2018). International Public Sector Financial Accountability Index: 2018 Status Report, IFAC & CIPFA. ISBN: 978-1-60815-383-1, New York, USA.
Ijeoma, N., & Oghoghomeh, T. (2014). Adoption of International Public Sector Accounting Standards in Nigeria: Expectations, Benefits and Challenges. Journal of Investment and Management, 3(1), 21-29
PricewaterhouseCoopers (2009). Introduction to International Public Sector Accounting Standards (IPSAS), PriceWaterHouseCoopers Ltd., Kenya.
PricewaterhouseCoopers (2014). Collection of Information Related to the Potential Impact, Including Costs, of Implementing Accrual Accounting in The Public Sector and Technical Analysis of the Suitability of Individual IPSAS Standards, PwC. 2013/S 107-182395, pp. 40-79, PwC, Belgium.
Roje, G., Vasicek, D., & Vasicek, V. (2010). Accounting Regulation and IPSAS Implementation: Efforts of Transition Countries Toward IPSAS Compliance. Journal of Modern Accounting and Auditing, 6(12), 1.
Schumesch, P. (2015). Towards a new era in government accounting and reporting, PwC Global Survey on Accounting and Reporting by Central Governments, 2nd edition, Belgium.
Tiron Tudor, A., & Mutiu, A. (2006). Cash Versus Accrual Accounting in Public Sector, Studia Universitatis Babes Bolyai Oeconomica, SSRN, p.p. 1-13.
Vašiček, V., Vašiček, D., & Roje, G. (2008). Development of Governmental Accounting in Croatia, Paper presented at the the12th World Congress of Accounting Historians, Congress Proceedings. Istanbul, Vol. III.
Wynne, A. (2011). ACCA in Public Eye, Newsletter of the ACCA Public Sector, ACCA Global, retrieved 25/07/2013.