Considerations Regarding the Need for Normalization in Accounting, in Public Institutions

Margareta (Făgădar) Ghişa (margaghisa@gmail.com)
Additional contact information
Margareta (Făgădar) Ghişa: “1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 903-907

Abstract: Various techniques, methods and processes have been developed in Romania that respect the basic accounting principles and through which entities can provide real and complete information to different categories of users in order to make decisions. All accounting rules required, through state intervention, necessarily by a legal rule are accounting regulations which must be observed, both for the preparation and presentation of accounting information, with the help of professional accountants, by assuming responsibility toward the public as a result of professional judgment. This work covers issues relating to the need for professional judgment, in accounting, including in the case of accounting policies and changes, legislative provisions and, in this respect, ways of implementing them and presenting information.

Keywords: Professional judgment; changes in accounting policies; local public administration (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/wp-cont ... 3/Section%205/16.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:903-907

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela (gabrielag3110@yahoo.com).