Accounting standards - ASB issues simplified accounting requirements for employee costs in the public sector

Name: Work Video:
Duration: 3 min 30 s
Description: The Accounting Standards Board recently issued an accounting standard that prescribes how public sector entities should account for their employee costs. This Standard is significantly simpler when compared to current international accounting practices and provides more transparent accounting for these often significant costs.
Jeanine Poggiolini
{'id': 'https://openalex.org/W2278031543', 'doi': None, 'title': 'Accounting standards - ASB issues simplified accounting requirements for employee costs in the public sector', 'display_name': 'Accounting standards - ASB issues simplified accounting requirements for employee costs in the public sector', 'publication_year': 2010, 'publication_date': '2010-01-01', 'ids': {'openalex': 'https://openalex.org/W2278031543', 'mag': '2278031543'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'http://reference.sabinet.co.za/document/EJC41480', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2765061698', 'display_name': 'IMFO', 'issn_l': '1607-520X', 'issn': ['1607-520X'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5019898368', 'display_name': 'Jeanine Poggiolini', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Jeanine Poggiolini', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5019898368'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 64}, 'biblio': {'volume': '10', 'issue': '3', 'first_page': '36', 'last_page': '38'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T14166', 'display_name': 'European Monetary and Fiscal Policies', 'score': 0.1321, 'subfield': {'id': 'https://openalex.org/subfields/2003', 'display_name': 'Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T14166', 'display_name': 'European Monetary and Fiscal Policies', 'score': 0.1321, 'subfield': {'id': 'https://openalex.org/subfields/2003', 'display_name': 'Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T12779', 'display_name': 'Public Procurement and Policy', 'score': 0.117, 'subfield': {'id': 'https://openalex.org/subfields/1408', 'display_name': 'Strategy and Management'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/environmental-full-cost-accounting', 'display_name': 'Environmental full-cost accounting', 'score': 0.5007951}, {'id': 'https://openalex.org/keywords/project-accounting', 'display_name': 'Project accounting', 'score': 0.49174145}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.84427273}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.71988004}, {'id': 'https://openalex.org/C74275925', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Management accounting', 'level': 2, 'score': 0.63068134}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.627289}, {'id': 'https://openalex.org/C138838536', 'wikidata': 'https://www.wikidata.org/wiki/Q7798507', 'display_name': 'Throughput accounting', 'level': 4, 'score': 0.609076}, {'id': 'https://openalex.org/C94107157', 'wikidata': 'https://www.wikidata.org/wiki/Q1077518', 'display_name': 'Cost accounting', 'level': 2, 'score': 0.6066641}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.6017275}, {'id': 'https://openalex.org/C24416426', 'wikidata': 'https://www.wikidata.org/wiki/Q5508878', 'display_name': 'Fund accounting', 'level': 4, 'score': 0.5926726}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5767778}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.5540315}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.5137197}, {'id': 'https://openalex.org/C147859227', 'wikidata': 'https://www.wikidata.org/wiki/Q294217', 'display_name': 'Public sector', 'level': 2, 'score': 0.50111747}, {'id': 'https://openalex.org/C4166634', 'wikidata': 'https://www.wikidata.org/wiki/Q17074592', 'display_name': 'Environmental full-cost accounting', 'level': 5, 'score': 0.5007951}, {'id': 'https://openalex.org/C21654378', 'wikidata': 'https://www.wikidata.org/wiki/Q1771203', 'display_name': 'Project accounting', 'level': 5, 'score': 0.49174145}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.4404554}, {'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.42574}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.3388995}, {'id': 'https://openalex.org/C136264566', 'wikidata': 'https://www.wikidata.org/wiki/Q159810', 'display_name': 'Economy', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'http://reference.sabinet.co.za/document/EJC41480', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2765061698', 'display_name': 'IMFO', 'issn_l': '1607-520X', 'issn': ['1607-520X'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W3170900574', 'https://openalex.org/W3023644215', 'https://openalex.org/W2619704240', 'https://openalex.org/W2601135677', 'https://openalex.org/W2467250774', 'https://openalex.org/W2419008224', 'https://openalex.org/W2388829535', 'https://openalex.org/W2386867385', 'https://openalex.org/W2354747447', 'https://openalex.org/W2352348182', 'https://openalex.org/W2348973134', 'https://openalex.org/W2272034922', 'https://openalex.org/W2240498294', 'https://openalex.org/W2163582107', 'https://openalex.org/W2098917820', 'https://openalex.org/W2066911590', 'https://openalex.org/W205698066', 'https://openalex.org/W2020859824', 'https://openalex.org/W1980854953', 'https://openalex.org/W1555341794'], 'abstract_inverted_index': {'The': [0], 'Accounting': [1], 'Standards': [2], 'Board': [3], 'recently': [4], 'issued': [5], 'an': [6], 'accounting': [7, 31, 37], 'standard': [8], 'that': [9], 'prescribes': [10], 'how': [11], 'public': [12], 'sector': [13], 'entities': [14], 'should': [15], 'account': [16], 'for': [17, 38], 'their': [18], 'employee': [19], 'costs.': [20, 42], 'This': [21], 'Standard': [22], 'is': [23], 'significantly': [24], 'simpler': [25], 'when': [26], 'compared': [27], 'to': [28], 'current': [29], 'international': [30], 'practices': [32], 'and': [33], 'provides': [34], 'more': [35], 'transparent': [36], 'these': [39], 'often': [40], 'significant': [41]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2278031543', 'counts_by_year': [], 'updated_date': '2024-12-11T21:35:29.590350', 'created_date': '2016-06-24'}
Publication Information

Basic Information

Access and Citation

AI Researcher Chatbot

Primary Location

Authors

Topics

Keywords

Related Works
