CADRUL LEGISLATIV NAŢIONAL ÎN DOMENIUL CONTABILITĂŢII PUBLICE PENTRU ACTIVE NECURENTE, STOCURI ȘI CHELTUIELI CU RESURSELE UMANE: PREMISE, MOTIVAŢII ȘI EVOLUŢIE PÂNĂ ÎN PREZENT
NATIONAL LEGISLATIVE FRAMEWORK IN THE FIELD OF PUBLIC ACCOUNTING FOR NON-CURRENT ASSETS, INVENTORIES AND EXPENDITURE WITH HUMAN RESOURCES: PREMISES, MOTIVATIONS AND EVOLUTION UNTIL PRESENT

Summary/Abstract: It is necessary to study the occurrence, evolution and the main provisions in the field of the accounting system in order to identify those aspects that have been taken into account from the beginning to bring this system to the current state. The adoption by the IPSASB/Council for International Public Sector Accounting Standards of IPSAS represented a measure of international accounting harmonization. After 2005, a series of normative acts designed to bring the accounting system in Romania to the level of the states within the international community to which our country joined. Each military unit organizes its quantitative-value accounting using the plan of accounts and the application instructions developed by the Ministry of National Defense and endorsed by the Ministry of Public Finance.

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