Interferences And Limits Of The Accounting Policies Specific To Fixed Tangible Assets Into The Public Sector Entities In Romania
The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania. Taking intoaccount the fact that the fixed tangible assets represent an important part of the total assets ofthe public sector entities, and therefore, they are indicative in presenting the financialposition, by this essential research we structure the issue of the fixed tangible assets in termsof the accounting policies applicable into the public sector from Romania. By dual analysis,that is national regulations versus International Public Sector Accounting Standards, weidentify the interferences and limits of the accounting policies specific to the fixed tangibleassets from the public sector in Romania and we propose alternatives to answer the realneeds of the national public sector entities. This research is based upon a synthesis of theideas on this theme published into the professional literature, the regulations issued by thenational and international accounting regulators, by organisms belonging to the accountingprofession.
Volume (Year): 2 (2011)
Issue (Month): 13 ()
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