KEY POINTS IN ROMANIAN LAW SYSTEM OF THE OPERATIONALISATION PROCESS OF THE ESSENTIAL INTERNATIONAL AND EUROPEAN STANDARDS FROM PUBLIC SECTOR ACCORDING WITH NON-CURRENT ASSTES, INVENTORIES AND HUMAN RESOURCES EXPENDITURES IN PUBLIC INSTITUTIONS AND IN ARMED FORCES FROM 1990 TILL PRESENT

Corina Enache ()
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Corina Enache: "CAROL I" National Defense University, Chief of Office/Medical Directorate, Bucharest, Romania

No 15, Proceedings of the 11-th International Conference on Knowledge Management: Projects, Systems and Technologies, Bucharest, November 7-8, 2019. from Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies from Bucharest and "Carol I-st" National Defence University, Department for Management of the Defence Resources and Education

Abstract: European states currently implement two sets of accounting standards: national accounting standards and International Financial Reporting Standards. International financial reporting standards require clear, precise and common rules for everyone involved at the international level. International accounting standards were the first international accounting standards developed by International Accounting Standards Committee, created in 1973. Currently, 16 IFRS and 29 IAS are in use. Starting with 2021, a new IFRS, called IFRS 17 Insurance Contracts, will become active. The reform of the international public sector has brought a series of changes including the elaboration of International Public Sector Accounting Standards, especially, in the European space.

Keywords: international financial reporting standards; international accounting standards; international public sector accounting standards (search for similar items in EconPapers)
Pages: 7 pages
Date: 2019-11
New Economics Papers: this item is included in nep-acc and nep-ias
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