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Financial information, effects of financial information on economic decision

UŞURELU, Valentin Ioan; Alina Elena (Andrei) DANAILĂ; … - In: Annals - Economy Series 4.II (2010) December, pp. 232-243

The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to...

Persistent link: https://www.econbiz.de/10008837580

International Standards of Public Sector Reports

Tabalina, Svetlana - In: Public administration issues (2011) 3, pp. 49-61

of their fi nancial statements and major diff erences between IPSAS and IFRS/IAS. …

Persistent link: https://www.econbiz.de/10010791461

THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI

Iren, Radu Riana; Violeta, Isai - In: Risk in Contemporary Economy (2013), pp. 206-211

, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS). In … this paper we intend to present a parallel between International Financial Reporting Standards (IFRS) and IPSAS conjunction …

Persistent link: https://www.econbiz.de/10010743214

Adopting IPSAS to improve governmental accountability in Spain: an empirical study

Galera, Andrés Navarro; Bolívar, Manuel Pedro Rodríguez - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 572-607

In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS … IPSAS is the measurement bases used in accounting. Regardless of problems of reliability, the fair value (FV) accounting … proposed by the IPSAS aims to favour the understanding, efficiency assessments, timeliness of financial reports and to improve …

Persistent link: https://www.econbiz.de/10011130114