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- Title
РОЛЯ НА МЕЖДУНАРОДНАТА ФЕДЕРАЦИЯ НА СЧЕТОВОДИТЕЛИТЕ (IFAC) ЗА НАСЪРЧАВАНЕ НА СЧЕТОВОДНАТА РЕФОРМА В ПУБЛИЧНИЯ СЕКТОР.
- Authors
Андасарова, Радка
- Abstract
Digital governance and applying a framework for general purpose financial reporting by public sector entities are the key for successful reform in European countries. IFAC standard-setting activities and digital technologies in the public sector accounting are analyzed. The initiative is widely supported by IFAC member bodies and associates, representing more than 3 million professional accountants across the globe. This article's purpose is to study the role of IFAC in the process of accounting reform in the public sector. It is considered that the International Federation of Accountants (IFAC) has a significant and key role in this process, promoting of the new platform for digital access to IAS- eIS and the tools to assist public sector entities transitioning from cash to the accrual basis of accounting – “Pathways to Accrual “.
- Subjects
INTERNATIONAL Federation of Accountants; FINANCIAL statements; INTERNATIONAL organization; PUBLIC sector; ACCOUNTANTS; DIGITAL technology
- Publication
Dialogue (1311-9206), 2023, Issue 4, p14
- ISSN
1311-9206
- Publication type
Article
- DOI
10.58861/tae.di.2023.4.02