BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS

Gabi Georgiana Dragu, Alina Puţan and Aitai Marian

Annales Universitatis Apulensis Series Oeconomica, 2010, vol. 1, issue 12, 11

Abstract: According to position document no.11 “Economic and Monetary Union†, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscibe the Public Administrations'area (S.13), its division into subsectors and also to define the modalities of their financial statements' aggregation. The exploratory study and empirical observation were employed for this research. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment. The research aimed at assessing the practical utility of the model proposed in contributing to enhance correctness, premptitude and quality in delivering accounting information to its users.

Keywords: European System of Accounts ESA 95; subsector; receivables; financial statements (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/1220101/11.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:alu:journl:v:1:y:2010:i:12:p:11

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().