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Full Description
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.
Contents
1. Introduction.- 2. Government Finance Statistics for 2020 and beyond.- 3. A comparison of Measures taken by governments worldwide.- 4. The performance of COVID-19 expenses in various sectors of national economies.- 5. The impact of COVID measures on public sector balance sheets.- 6. The effect on international accountancy standards setters.- 7. How can IPSAS' existing guidance be revised in exceptional financial situations.- 8. Conclusion.
