IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania

  • AURELIA STEFANESCU

    ()

    (The Bucharest Academy of Economic Studies)

Registered author(s):

    The objective of this research is to emphasize the difficulties generated by incomplete adoption of accounting concepts and treatments related to stocks into the public sector by the national regulators, by reference to the International Public Sector Accounting Standards. Taking into account the premise according to which the stocks have a significant weighting into the total of assets of the public sector entities and, therefore, they are significant in the financial statement, by this integral research we identify the multidimensional congruences and incongruences specific to the accounting approaches on stocks into the public sector from Romania. The research takes into consideration a synthesis of the regulations issued by the national and international regulators, by accounting professional bodies.

    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: http://simpozion.management.ase.ro/articole/stefanescu.pdf
    Download Restriction: no

    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal INTERNATIONAL CONFERENCE Modern Approaches in Organisational Management and Economy 2011.

    Volume (Year): 5 (2011)
    Issue (Month): 1 (November)
    Pages: 573-579

    as
    in new window

    Handle: RePEc:rom:cmanag:v:5:y:2011:i:1:p:573-579
    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:rom:cmanag:v:5:y:2011:i:1:p:573-579. 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: (Dobrin Cosmin)

    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.