DIFFICULTIES IN RECOGNIZING INTO ACCOUNTING AND FINANCIAL REPORTING THE INFORMATION ON STOCKS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA

Aurelia Stefanescu ()
Additional contact information
Aurelia Stefanescu: The Bucharest Academy of Economic Studies

International Conference Modern Approaches in Organisational Management and Economy, 2011, vol. 5, issue 1, 573-579

Abstract: The objective of this research is to emphasize the difficulties generated by incomplete adoption of accounting concepts and treatments related to stocks into the public sector by the national regulators, by reference to the International Public Sector Accounting Standards. Taking into account the premise according to which the stocks have a significant weighting into the total of assets of the public sector entities and, therefore, they are significant in the financial statement, by this integral research we identify the multidimensional congruences and incongruences specific to the accounting approaches on stocks into the public sector from Romania. The research takes into consideration a synthesis of the regulations issued by the national and international regulators, by accounting professional bodies.

Keywords: public sector entity; stocks; International Public Sector Accounting Standards (IPSAS); financial reporting (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
https://simpozion.management.ase.ro/articole/stefanescu.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:rom:cmanag:v:5:y:2011:i:1:p:573-579

Access Statistics for this article

International Conference Modern Approaches in Organisational Management and Economy is currently edited by Dobrin Cosmin

More articles in International Conference Modern Approaches in Organisational Management and Economy from Faculty of Management, Academy of Economic Studies, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Dobrin Cosmin ().