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首页> 外文期刊>Research Journal of Finance and Accounting >Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20
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Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20

机译：国际公共部门会计准则23与国际会计准则20的比较分析

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摘要

International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The standard is also not applicable to private sector entities. IAS 20: Accounting for Government Grants and Disclosure of Government Assistance is the counterparty accounting standard used in private sector (excluding the SMEs) and GBEs with more than 100 employees. Small and Medium Enterprises (SMEs) are required to apply a set of accounting standards known as International Financial Reporting Standards (IFRSs) for SMEs. The purpose of this paper is to explore the main areas of differences between the IPSAS 23 and IAS 20 and suggest some improvements to them. This paper discusses the differences between IPSAS 23 and IAS 20 and suggests areas for improvement in both standards on recognition, presentation, and some disclosures. The methodology used in this paper is the comparative analysis of financial reporting requirements between IPSAS 23 and IAS 20. A desk work research has been conducted to thoroughly compare the two standards and suggest areas for improvement in both standards. The paper is beneficial to professional accountants as it provides the ‘gaps’ existing in the IPSAS 23 and IAS 20 and presenting improvements to plug the ‘gaps’. No similar attempts have been published hitherto in the financial reporting literature.
机译：国际公共部门会计准则（IPSAS）23：非交换交易收入（税收和转移支付）是一种会计标准，用于核算税收和转移支付。它们适用于公共部门实体[政府企业（GBE）除外]。该标准也不适用于私营部门实体。 IAS 20：政府补助的会计处理和政府援助的披露是私有部门（不包括SME）和拥有100名以上雇员的GBE使用的交易对手会计标准。中小企业（SME）必须应用一套会计准则，称为SME的国际财务报告准则（IFRS）。本文旨在探讨IPSAS 23与IAS 20之间差异的主要领域，并提出一些改进建议。本文讨论了IPSAS 23和IAS 20之间的区别，并提出了在识别，表示和某些披露方面的两个标准中有待改进的地方。本文使用的方法是对IPSAS 23和IAS 20之间财务报告要求的比较分析。进行了案头研究，以彻底比较这两个标准并提出两个标准的改进领域。该文件对专业会计师有益，因为它提供了IPSAS 23和IAS 20中存在的“空白”，并提出了一些改进措施以填补“空白”。迄今为止，在财务报告文献中还没有发表过类似的尝试。

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