Economics at your fingertips  

Borrowing Costs – Object of IPSAS Review

Nistor Cristina Silvia () and Adela Deaconu ()
Additional contact information
Nistor Cristina Silvia: „Babeº Bolyai” University of Cluj Napoca

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 942-946

Abstract: At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international standard for public sector on this topic. Through a positivist research, based on the combination between quantitative and qualitative research, we analyze the impact of this ED on the respondents, tracking and quantifying the degree to which it meets the needs of specialists from different countries. The study is very topical, considering that in the current period, at IPSASB level there is the process of final actualization of the standard, taking into account the particulars brought to ED. The study is of great importance for both the theoreticians and the practitioners who can get the answer to some problems of borrowing cost.

Keywords: IPSAS; borrowing costs; comments; terms; debate (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (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:

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 ().

Page updated 2023-06-15
Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:942-946