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The Accounting System And Budgetary Funding Of Public Institutions. Case Study: Institutions Financed By The Local Council Of Galati

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Listed:
  • Radu Riana Iren

    (Dunarea de Jos University of Galati, Romania)

  • Isai Violeta

    (Dunarea de Jos University of Galati, Romania)

Abstract

Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS). In this paper we intend to present a parallel between International Financial Reporting Standards (IFRS) and IPSAS conjunction with the main aspects of budgetary lending highlighted through a case study aimed at the budget-funded institutions Galati Local Council in 2011-2013.

Suggested Citation

  • Radu Riana Iren & Isai Violeta, 2013. "The Accounting System And Budgetary Funding Of Public Institutions. Case Study: Institutions Financed By The Local Council Of Galati," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 206-211.
    • Handle: RePEc:ddj:fserec:y:2013:p:206-211
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    File URL: http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Radu_Isai2.pdf
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    References listed on IDEAS

    as
    1. Florin Marian BUHOCIU & Lucean MIHALCEA & Florina Oana VIRLANUTA, 2011. "Economic Evaluation of a Public Service Potential of a Municipality - Urban Development in Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 12-17.
    2. Mihaela-Cristina ONICA & Gianita BLEOJU, 2012. "The Effectiveness and Economic Efficiency in the Context of Performance Management at the Firm Level," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 409-414.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    IPSAS; IFRS; credit; budget; public sector;
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