publication . Article . 2014

An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics

Andrei Razvan Crisan; Melinda Timea Fulop;
Open Access
  • Published: 01 Jan 2014 Journal: Journal of Accounting and Management Information Systems, volume 13, issue 4 December, pages 800-819
Abstract
Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose Financial Reports (GPFR) according with International Public Sector Accounting Standards, used for making decisions and accountability in the public sector entities. The purpose of the article is to make a comparison between GFS and GPFR in order to determine the similarity and dissimilarity level be...
Subjects
free text keywords: GFS, IPSAS, harmonization, similarity, dissimilarity, jel:H83
Related Organizations
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