Some Considerations Regarding the Generally Accepted Accounting Principles in Public Accounting of Romania [Cateva consideratii privind principiile contabile general acceptate in contabilitatea publica din Romania]

Gheorghe Florea
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Gheorghe Florea: “Petre Andrei” University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2016, issue 18, 119-130

Abstract: In the situation in which Romania engaged to assimilate the accounting regulations based on the IVth and VIIth European Directive and the European System of Accounts (ESA 1995) for the Govern and for the enterprises run by the state, an important requirement in this sense is also represented by the implementation of a system of rules based on a generally accepted accounting principles (GAAPs) that reflect the accounting and presentation requirements and norms of the European Union level and of the Accounting International Standards for the Public Compartment, as well as for the ones related to the professional reasoning of the Accounts Court and of the certified accounts from Romania. These issues are at the present moment part of the process of normalizing the Romanian accounting system, including the public one, with a view to using them as a reference system for obtaining financial information related to the situation of the patrimony, to the financial performance and to the bursary fluxes.

Keywords: generally accepted accounting principles; public entities (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v::y:2016:i:18:p:119-130

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