The perspectives of IPSASs introduction in Croatian public sector
by Gorana Roje; Vesna Vašiček; Mirjana Hladika
International Journal of Public Sector Performance Management (IJPSPM), Vol. 2, No. 1, 2012

Abstract: Some countries base national public sector accounting standards on IPSASs, keeping their own national sovereignty, others prepare IPSASs compliant financial statements, while some intend to change to accruals and consult IPSASs. This paper contributes to the literature on IPSASs implementation and adoption by highlighting changes in progress in Croatia, where neither national public sector accounting standards are developed, nor IPSASs appliance mandatory required, whilst IPSASs are recommended by regulations. This study aims to broaden international discussions about public sector accounting reforms, reflect on Croatian public sector accounting developments, examine the implementation level of accounting solutions defined by IPSASs in Croatian public sector, and specify eligible tendencies towards more comprehensive IPSASs appliance. We discuss the requirements of and compliance with IPSAS 6, 22 and 24. The study shows that although IPSASs are not obligatory enacted in Croatia, certain Croatian public sector financial reporting procedures comply with those recommended by IPSASs. [Received: 2010; Accepted: 2011]

Online publication date: Sat, 15-Nov-2014

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