Athletic Associations and their member institutions frequently are called upon to resolve complex problems in regard to eligibility of International Prospective Student-Athletes (IPSAs
Augustine, in the same context, goes on saying: "ut ad res ipsas
perdurantes pervenire possimus" (In Ioh.
Nec praescientia aut praeordinatio Del necessitatem imponit, licet ipsa
quoque sit infallibilis.
(8.) Bruno, 1991, 33: "In variorum ergo connexione partium pulchritudo manifestatur, et in ipsa
varietate totius pulchritudo consistit."
The USA and Spain represent two different accounting cultures: the Anglo-Saxon and the European Continental, so the study of differences and similarities between them and with respect to IPSAS
, will be useful to better understand the evolution of the implementation of GAAP in local governmental accounting.
It should be noted that within the framework of the ADB Regional Technical Assistance Project Strengthening Financial Management in the Asia-Pacific Region, Phase 2 (RETA), it was planned to develop program reforms with key government departments, in particular, improve accountability, transparency and cost and revenue management in Uzbekistan through the development of a roadmap for the adoption of the International Public Sector Accounting Standards (IPSAS
The Department of Energy (DOE) exempted the IPSAs
from the requirement for competitive selection process (CSP), which requires distribution utilities and electric cooperatives to undertake competitive bidding to secure PSAs with generation companies.
The two IPSAs
will have to be inked with Millennium Energy, Inc.
She added that it will enable the Federal Government to formally recognise and account for its true liabilities in line with the International Public Sector Accounting Standards (IPSAS
Meralco normally seeks additional power requirements from other power producers via interim power supply agreements (IPSAs
) during the summer months to ensure continuous and reliable electricity for Meralco customers.
Alia vero, quae ipsas
res divinas considerat propter se ipsas
ut subiectum scientiae et haec est theologia, quae in sacra Scriptura traditur" (Aquino, Tomas de, Super Boetium De Trinitate, pars 3, q.
EC travers le monde et particulierement au vu de l'experience des pays avances, la profession comptable contribue a ameliorer la performance du secteur public, notamment dans les domaines suivants : la comptabilite et la preparation des etats financiers et de reporting en assistant le secteur public dans les projets de transition vers les normes comptables basees sur le principe des droits constates (IPSAS
par exemple); la mise en place de systemes de controle qualite, d'audit interne et externe selon les meilleures pratiques internationales ; -- la mise en place procedures administratives et de controle interne ; le developpement de systemes d'education, de formation de professionnels de la comptabilite publique.