IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Balance Cash-Flow Models For Public Institutions - Clients And Suppliers

Listed author(s):
  • Gabi Georgiana Dragu

    (1 Decembrie 1918 University of Alba Iulia)

  • Alina Putan

    (1 Decembrie 1918 University of Alba Iulia)

  • Aitai Marian

    (University Valahia Targoviste)

Registered author(s):

    According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13), its division intosubsectors and also to define the modalities of their financial statements’ aggregation. Theexploratory study and empirical observation were employed for this research. The exploratorystudy was used to enframe the issue into the general context. The data was collected by means ofempirical experiment. The research aimed at assessing the practical utility of the model proposed incontributing to enhance correctness, premptitude and quality in delivering accounting informationto its users.

    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:
    Download Restriction: no

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

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 1-11

    in new window

    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:11
    Contact details of provider:

    No references listed on IDEAS
    You can help add them by filling out this form.

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

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:11. 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.