Прилагане на нови IPSAS стандарти. Предизвикателства
Adoption of new IPSAS Standards. Challenges

Author(s): Martin Nikolov
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Public sector accounting; challenges; IPSAS implementations
Summary/Abstract: This work explores a bit the key challenges encountered by public sector entities during the adoption of International Public Sector Accounting Standards (IPSAS). It examines five core issues—technical capacity, legacy systems, data quality, organizational resistance, and interpretation of standards—highlighting practical examples and implications. The analysis underscores the need for a strategic, well-resourced approach to ensure consistent application, improve financial transparency, and strengthen stakeholder trust. And finishing this abstract I would try to trigger your interest in IPSAS with the following thought – IFRS is very important for the users of the financial information, namely investors and readers of the financial statements. And who is interest in how public funds are spent?– taxpayers.

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