Accounting reform in public institutions in Romania - benefits of accrual accounting Cover Image

REFORMA CONTABILITĂŢII ÎN INSTITUŢIILE PUBLICE DIN ROMÂNIA - BENEFICIILE CONTABILITĂŢII DE ANGAJAMENTE
Accounting reform in public institutions in Romania - benefits of accrual accounting

Author(s): Dorel Mateș, Claudiu Marius Rusu
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting; European Count System; GAAP.

Summary/Abstract: Introducing of the complete system of the accounts in public accoutance will lead to consolidation of financial information in commercial societies and also in central and public administration. Such an acction was not carried out in Romania until now and it is expected that it will last for a longer period, mainly due to the need of taking into account of local and regional informations.

  • Issue Year: 19/2009
  • Issue No: 2
  • Page Range: 480-487
  • Page Count: 8
  • Language: Romanian
Toggle Accessibility Mode