ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES

Aurelia Stefanescu and Eugeniu Turlea
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Aurelia Stefanescu: Academy of Economic Studies Bucharest
Eugeniu Turlea: Academy of Economic Studies Bucharest

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, pages 14

Abstract: The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates of the accrual accounting, we analyse the adoption of itas a financial reporting basis into the public sector at international level and also theimplications of completing the cash accounting with the accrual accounting into theRomanian public sector. The research takes into consideration a synthesis of the ideaspublished upon this topic into the professional literature, the regulations issued by thenational and international accounting regulators, by accounting bodies.

Keywords: public sector entity; accrual accounting; financial reporting; International Public SectorAccounting Standards (IPSAS) (search for similar items in EconPapers)
JEL-codes: M H (search for similar items in EconPapers)
Date: 2011
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Persistent link: http://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:14

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