1. ZHAW digitalcollection
  2. School of Management and Law
  3. Publikationen
  4. Publikationen School of Management and Law
Please use this identifier to cite or link to this item: https://doi.org/10.21256/zhaw-2785
Full metadata record
DC FieldValueLanguage
dc.contributor.authorWarzecha, Iwona-
dc.contributor.authorCrnomarkovic, Aleksandar-
dc.contributor.authorGrafl, Antonia-
dc.contributor.authorGanguli, Ranjan-
dc.contributor.authorFuchs, Sandro-
dc.contributor.authorJovanovic, Sinisa-
dc.date.accessioned2019-03-13T10:53:53Z-
dc.date.available2019-03-13T10:53:53Z-
dc.date.issued2017-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/15991-
dc.description.abstractThe government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS.de_CH
dc.format.extent119de_CH
dc.language.isoende_CH
dc.publisherWorld Bank Groupde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleSerbia - public sector accounting review : report on the enhancement of public sector financial reportingde_CH
dc.typeWorking Paper – Gutachten – Studiede_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Marketing Management (IMM)de_CH
zhaw.publisher.placeWashington, D.C.de_CH
dc.identifier.doi10.21256/zhaw-2785-
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
Appears in collections:Publikationen School of Management and Law

Files in This Item:
File Description SizeFormat 
FINAL-Serbia-REPF-REPORT-2017.pdf2.12 MBAdobe PDFThumbnail
View/Open
Show simple item record
Warzecha, I., Crnomarkovic, A., Grafl, A., Ganguli, R., Fuchs, S., & Jovanovic, S. (2017). Serbia - public sector accounting review : report on the enhancement of public sector financial reporting. World Bank Group. https://doi.org/10.21256/zhaw-2785
Warzecha, I. et al. (2017) Serbia - public sector accounting review : report on the enhancement of public sector financial reporting. Washington, D.C.: World Bank Group. Available at: https://doi.org/10.21256/zhaw-2785.
I. Warzecha, A. Crnomarkovic, A. Grafl, R. Ganguli, S. Fuchs, and S. Jovanovic, “Serbia - public sector accounting review : report on the enhancement of public sector financial reporting,” World Bank Group, Washington, D.C., 2017. doi: 10.21256/zhaw-2785.
WARZECHA, Iwona, Aleksandar CRNOMARKOVIC, Antonia GRAFL, Ranjan GANGULI, Sandro FUCHS und Sinisa JOVANOVIC, 2017. Serbia - public sector accounting review : report on the enhancement of public sector financial reporting. Washington, D.C.: World Bank Group
Warzecha, Iwona, Aleksandar Crnomarkovic, Antonia Grafl, Ranjan Ganguli, Sandro Fuchs, and Sinisa Jovanovic. 2017. “Serbia - Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting.” Washington, D.C.: World Bank Group. https://doi.org/10.21256/zhaw-2785.
Warzecha, Iwona, et al. Serbia - Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting. World Bank Group, 2017, https://doi.org/10.21256/zhaw-2785.


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.