GLI INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)

The authors describe the development of International Public Sector Accounting Standards (IPSAS), its currentgovernance structure, the due process and the efforts being made for their international application. A clearpresentation of the state of application of the IPSAS all over the world is provided and, as far as the Europeancontext in concerned, a specific focus is made on the development of the European Public Sector AccountingStandards (EPSAS).

Il contributo affronta il processo di introduzione ed applicazione degli International Public Sector AccountingStandards International Public SectorAccounting Standards Board (IPSASB) e la sua governance, analizzano lo stato di applicazione degli IPSAS nelmondo, per poi concentrarsi, con riferimento al contesto europeo, sul processo di sviluppo degli European PublicSector Accounting Standards (EPSAS).