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Key Points In Romanian Law System Of The Operationalisation Process Of The Essential International And European Standards From Public Sector According With Non-Current Asstes, Inventories And Human Resources Expenditures In Public Institutions And In Armed Forces From 1990 Till Present

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  • Corina ENACHE

    ("CAROL I" National Defense University, Chief of Office/Medical Directorate, Bucharest, Romania)

Abstract

European states currently implement two sets of accounting standards: national accounting standards and International Financial Reporting Standards. International financial reporting standards require clear, precise and common rules for everyone involved at the international level. International accounting standards were the first international accounting standards developed by International Accounting Standards Committee, created in 1973. Currently, 16 IFRS and 29 IAS are in use. Starting with 2021, a new IFRS, called IFRS 17 Insurance Contracts, will become active. The reform of the international public sector has brought a series of changes including the elaboration of International Public Sector Accounting Standards, especially, in the European space.

Suggested Citation

  • Corina ENACHE, 2019. "Key Points In Romanian Law System Of The Operationalisation Process Of The Essential International And European Standards From Public Sector According With Non-Current Asstes, Inventories And Human Re," Proceedings of the 11-th International Conference on Knowledge Management: Projects, Systems and Technologies, Bucharest, November 7-8, 2019. 15, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies from Bucharest and "Carol I-st" National Defence University, Department for Management of the Defence Resources and Education.
    • Handle: RePEc:rom:km2019:15
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    Keywords

    international financial reporting standards; international accounting standards; international public sector accounting standards;
    All these keywords.

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