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IPSAS versus National Norms on Public Institutions' Own Capitals

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Author Info
Ecobici, Nicolae

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Abstract

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

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File URL: http://mpra.ub.uni-muenchen.de/11228/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 11228.

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Date of creation: 16 May 2008
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Handle: RePEc:pra:mprapa:11228

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Related research
Keywords: IPSAS; national norms; own capitals; accrual accounting; cash accounting; reference frame; residual interest; financial standing;

Find related papers by JEL classification:
M0 - Business Administration and Business Economics; Marketing; Accounting - - General
L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
L33 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Boundaries of Public and Private Enterprise; Privatization; Contracting Out
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General

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This page was last updated on 2009-12-4.

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