Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments
Abstract. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly those serving public interests. This...
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| Format: | Article |
| Language: | Bulgarian |
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Knowledge and business
2025-06-01
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| Series: | Икономика и компютърни науки |
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| Online Access: | https://eknigibg.net/ojs/index.php/ecs/article/view/23 |
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| author | Martin Nikolov |
| author_facet | Martin Nikolov |
| author_sort | Martin Nikolov |
| collection | DOAJ |
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Abstract. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly those serving public interests. This report aims to provide a brief overview of the public sector’s financial landscape and how accounting standards must be adapted to reflect its unique priorities and objectives. The difference between IFRS 9 and IPSAS 41 will be briefly discussed, highlighting key examples of their distinctions.
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| format | Article |
| id | doaj-art-c3eae3626b7d412c9b070d3a8f3e3fef |
| institution | OA Journals |
| issn | 2367-7791 |
| language | Bulgarian |
| publishDate | 2025-06-01 |
| publisher | Knowledge and business |
| record_format | Article |
| series | Икономика и компютърни науки |
| spelling | doaj-art-c3eae3626b7d412c9b070d3a8f3e3fef2025-08-20T02:38:21ZbulKnowledge and businessИкономика и компютърни науки2367-77912025-06-01111Comparative analysis between IFRS 9 and IPSAS 41 Financial InstrumentsMartin Nikolov0Raiffeisen Bank International AG Abstract. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly those serving public interests. This report aims to provide a brief overview of the public sector’s financial landscape and how accounting standards must be adapted to reflect its unique priorities and objectives. The difference between IFRS 9 and IPSAS 41 will be briefly discussed, highlighting key examples of their distinctions. https://eknigibg.net/ojs/index.php/ecs/article/view/23IFRS 9IPSAS 41public sectorprofit-driven interests |
| spellingShingle | Martin Nikolov Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments Икономика и компютърни науки IFRS 9 IPSAS 41 public sector profit-driven interests |
| title | Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments |
| title_full | Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments |
| title_fullStr | Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments |
| title_full_unstemmed | Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments |
| title_short | Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments |
| title_sort | comparative analysis between ifrs 9 and ipsas 41 financial instruments |
| topic | IFRS 9 IPSAS 41 public sector profit-driven interests |
| url | https://eknigibg.net/ojs/index.php/ecs/article/view/23 |
| work_keys_str_mv | AT martinnikolov comparativeanalysisbetweenifrs9andipsas41financialinstruments |