IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2010i1p478-483.html
   My bibliography  Save this article

Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information

Author

Listed:
  • Briciu Sorin

    ()

  • Dragu Gabi Georgiana

    ()

  • Ivan Raluca

    ()

Abstract

Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13), subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

Suggested Citation

  • Briciu Sorin & Dragu Gabi Georgiana & Ivan Raluca, 2010. "Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 478-483, July.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:478-483
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/074.pdf
    Download Restriction: no

    More about this item

    Keywords

    European System of Accounts - ESA 95; sub-sectors; liabilities; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2010:i:1:p:478-483. 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: (Catalin ZMOLE). General contact details of provider: http://edirc.repec.org/data/feoraro.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.