A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES

Article OPEN
Nistor Cristina (2011)
  • Publisher: University of Oradea
  • Journal: The Annals of the University of Oradea. Economic Sciences, volume 1, issue 2 December, pages 603-609 (issn: 1222-569X, eissn: 1582-5450)
  • Subject: HF5001-6182 | Business | HG1-9999 | financial reporting, consultation paper, public sector, public sectors references, Romania | Finance
    • jel: jel:M41 | jel:M40

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the Inter... View more
  • References (4)

    1.Nistor, C. S., Trecut, prezent i perspective în contabilitatea public rom neasc , Casa C r ii de tiin , Cluj-Napoca, 2009

    2.Oulasvirta L., “Public-Sector Accounting and the International Standardization Process of Presenting Financial Statements.” Halduskultuur - Administrative Culture no.11, (2010):227- 238.

    3.*** Consultation Paper - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, September 2008, available online at http://www.ifac.org/Guidance/EXDDetails.php?EDID=0147, accessed at February 15, 2011.

    4.*** www.ipsas.com, accessed at March 31, 2011.

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