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The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets

In: New Trends in Finance and Accounting

Author

Listed:
  • Martin Dvořák

    (University of Economics, Prague)

  • Lukáš Poutník

    (University of Economics, Prague)

Abstract

The paper deals with the differences in accounting concepts, accounting treatments and disclosure requirements related to tangible fixed assets between IPSAS and CAS. The analysis is based on the comparison of current version of IPSAS 17 and CAS. The wording of both accounting frameworks is examined in detail for the purpose of finding the similarities or dissimilarities between them with the aim to give an answer whether the CAS rules get closer to IPSAS approach after the conceptual reform of public sector accounting in the Czech Republic.

Suggested Citation

  • Martin Dvořák & Lukáš Poutník, 2017. "The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 497-510, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_46
    DOI: 10.1007/978-3-319-49559-0_46
    as

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