Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates of the accrual accounting, we analyse the adoption of itas a financial reporting basis into the public sector at international level and also theimplications of completing the cash accounting with the accrual accounting into theRomanian public sector. The research takes into consideration a synthesis of the ideaspublished upon this topic into the professional literature, the regulations issued by thenational and international accounting regulators, by accounting bodies.
Volume (Year): 2 (2011)
Issue (Month): 13 ()
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- Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
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