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Borrowing Costs – Object of IPSAS Review

Author

Listed:
  • Nistor Cristina Silvia

    () („Babeº Bolyai” University of Cluj Napoca)

  • Deaconu Adela

    () („Babeº Bolyai” University of Cluj Napoca)

Abstract

At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international standard for public sector on this topic. Through a positivist research, based on the combination between quantitative and qualitative research, we analyze the impact of this ED on the respondents, tracking and quantifying the degree to which it meets the needs of specialists from different countries. The study is very topical, considering that in the current period, at IPSASB level there is the process of final actualization of the standard, taking into account the particulars brought to ED. The study is of great importance for both the theoreticians and the practitioners who can get the answer to some problems of borrowing cost.

Suggested Citation

  • Nistor Cristina Silvia & Deaconu Adela, 2011. "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 942-946, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:942-946
    as

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    References listed on IDEAS

    as
    1. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
    2. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    3. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    IPSAS; borrowing costs; comments; terms; debate;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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