Advanced Search
MyIDEAS: Login to save this article or follow this journal

Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions

Contents:

Author Info

  • Iuliana Cenar

    (‘1 Decembrie 1918‘ University of Alba Iulia)

Registered author(s):

    Abstract

    This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented towards the constant improvement of informationquality, without limits to regulating prescriptions. The approached aspects are the following:the role of accounting policies, having as a reference system the accounting standards/rulesand the professional reasoning; the need for specific accounting policies; theconceptualization and features of contingent assets and liabilities; the theoreticalcircumstances in which they are recognized, evaluated and presented in notes to the financialstatements; the potential scenarios for the practical applicability of theoretical foundationsregarding these probable, uncertain ‘elements‘ in public institutions.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/05.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2011)
    Issue (Month): 13 ()
    Pages: 5

    as in new window
    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:5

    Contact details of provider:

    Related research

    Keywords: contingent assets; contingent liabilities; accounting policies; probability; risk assessment;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Iuliana Georgescu, 2005. "Active si pasive eventuale," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 50, pages 115-119, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:5. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.