Cash based financial reporting and IPSAS 61 in government accounting
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Abstract (EN)
In this work, public accounting applications, obstacles in the transformation phase for accrual based accounting system, and reservations against acceptance of accrual based accounting implementations are deeply analyzed. The results are compared with the existing accounting approaches and systems in Turkey. International Public Sector Standards 61 (IPSAS 61) is examined to understand the ways of employing the standarts in Turkey. For this aim, related tables published by three countries namely UK, USA, Canada, and realized implementations that took place in six countries are investigated and compared. The outcomes are used to comprehend possible and necessary implications for the public accounting systems in Turkey.
Author
Esma Kozanoğlu
Institution
Başkent University
Muhasebe Finansman Bilim Dalı
How to Cite
Esma Kozanoğlu (Doctorate thesis). Cash based financial reporting and IPSAS 61 in government accounting, 2021, Başkent University.
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