Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania
AbstractThe objective of this research is to emphasize the difficulties generated by incomplete adoption of accounting concepts and treatments related to stocks into the public sector by the national regulators, by reference to the International Public Sector Accounting Standards. Taking into account the premise according to which the stocks have a significant weighting into the total of assets of the public sector entities and, therefore, they are significant in the financial statement, by this integral research we identify the multidimensional congruences and incongruences specific to the accounting approaches on stocks into the public sector from Romania. The research takes into consideration a synthesis of the regulations issued by the national and international regulators, by accounting professional bodies.
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Bibliographic InfoArticle provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal INTERNATIONAL CONFERENCE Modern Approaches in Organisational Management and Economy 2011.
Volume (Year): 5 (2011)
Issue (Month): 1 (November)
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public sector entity; stocks; International Public Sector Accounting Standards (IPSAS); financial reporting;
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