LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

Sorin Briciu (), Dragu Gabi Georgiana () and Oana Raluca Ivan

Annals of Faculty of Economics, 2010, vol. 1, issue 1, 478-483

Abstract: Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13), subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

Keywords: European System of Accounts - ESA 95; sub-sectors; liabilities; 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://anale.steconomiceuoradea.ro/volume/2010/n1/074.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:ora:journl:v:1:y:2010:i:1:p:478-483

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).