IPSAS versus National Norms on Public Institutions' Own Capitals

Nicolae Ecobici

MPRA Paper from University Library of Munich, Germany

Abstract: In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

Keywords: IPSAS; national norms; own capitals; accrual accounting; cash accounting; reference frame; residual interest; financial standing (search for similar items in EconPapers)
JEL-codes: H83 L32 L33 M0 M40 M41 (search for similar items in EconPapers)
Date: 2008-05-16
New Economics Papers: this item is included in nep-acc
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:11228

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