Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI

În partea de jos este prezentat rezumatul articolului selectat. Pentru revenire la cuprinsul ediţiei din care face parte acest articol, se accesează linkul din titlu. Pentru vizualizarea tuturor articolelor din arhivă la care este autor/coautor unul din autorii de mai jos, se accesează linkul din numele autorului.

 
       
         
    STUDIA OECONOMICA - Ediţia nr.2 din 2006  
         
  Articol:   IMPLEMENTAREA CONTABILITĂŢII DE ANGAJAMENT ÎN SECTORUL PUBLIC - EXPERIENŢA ŢĂRILOR EST EUROPENE / IMPLEMENTING THE ACCRUAL ACCOUNTING IN PUBLIC SECTOR-EAST EUROPEAN COUNTRIES EXPERIENCE.

Autori:  . 		 
       
         
  Rezumat:  In public sector the cash basis of accounting has been traditionally used, but in the last period there have been discussions over the benefits of a change to the accrual basis. The move to the accrual basis for public sector financial reporting has not gained universal acceptance. In Europe, there are a lot of countries who refuse to make the exchange, or who have increased doubts.In this confuse international context Romania, like other East European countries in last ten years, starting with 01 January 2006 implement the accrual accounting for public sector. We intend to realize a comparative study for a group of East European countries regarding the reform of accounting, the implementation of accrual accounting in public sector, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of movement from cash to accrual accounting in East European Countries, and in Romania, focused on the utility of financial information for the management and other users.

Keywords: accounting, public sector, comparation, east european countries 		 
         
     
         
         
      Revenire la pagina precedentă