FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

Article OPEN
Daniela Vitan (2011)
  • Journal: Revista Tinerior Economisti(The Young Economists Journal), volume 1, issue 16 April, pages 27-34
  • Subject: financial reporting, public institutions, non-financial entities, accounting, informations
    • jel: jel:H83 | jel:M41

The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.
  • References (3)

    14 Liliana Feleagă, Niculae Feleagă, Contabilitate financiară. O abordare europeană şi internaţională, Economică Publishing House, Bucharest, 2007, p. 206.

    15 Iuliana Cenar, Contabilitate instituţiilor publice, Casa Cărţii de Ştiinţă Publishing House, Cluj - Napoca, 2007, p. 230.

    14. 2007; Contabilitate financiară. O abordare europeană şi internaţională, Ediţia a doua, volumul II, Economică Publishing House, Bucureşti, 2007; Studii practice privind aplicarea Standardelor Internaţionale de I., Raportare Financiară în România, Contaplus Publishing House, Ploieşti, 2007; Ghid pentru înţelegerea şi aplicarea Standardelor Internaţionale de C., Contabilitate. IAS 1: Prezentarea situaţiilor financiare, Ceccar Publishing House, Bucureşti 2004; Contabilitate. Aspecte teoretice şi aplicaţii practice, Aeternitas Publishing House, Alba Iulia, 2002; Teorie contabilă şi raportare financiară, Aeternitas Publishing House, Alba Iulia, 2009. The accounting law no. 82 from 24 December 1991, republished, Official Gazette no. 454 of June 18, 2008. The order of the Public Finances Ministry 1917/2005 for the approval of the Methodological norms regarding the organization and the management of the accounting of the public institutions patrimony, of the accounts plan for the public institutions and the monograph regarding the registration in accounting of the main operations, Official Gazette no 1186bis of December 29, 2005, with the following changes and. The order of the Ministry of the Public Finance no. 3055/2009, for the approval of accounting regulations compliant with European directives, published in Official Gazette no. 766 bis/ 2009

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