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An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics
Crisan, Andrei Razvan; Fulop, Melinda Timea - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 800-819
field of GFS system. The research results highlight that the similarity level between GFS and IPSAS is low, so we consider … determine the similarity and dissimilarity level between them. Moreover, the article purposes to examine the comment letters of … the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose …
Persistent link: https://www.econbiz.de/10011103275
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Constructing dissimilarity measures
Gordon, A. - In: Journal of Classification 7 (1990) 2, pp. 257-269
Persistent link: https://www.econbiz.de/10005376141
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Metric and Euclidean properties of dissimilarity coefficients
Gower, J.; Legendre, P. - In: Journal of Classification 3 (1986) 1, pp. 5-48
Persistent link: https://www.econbiz.de/10005156032
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SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 – PRESENTATION OF FINANCIAL STATEMENTS
CRIȘAN, Andrei-Răzvan - In: SEA - Practical Application of Science (2014) 4, pp. 229-235
Nowadays, the accounting harmonization in the public sector has become a key problem in the accounting world. The need … for harmonization is generated by the globalization process, both in the private and public sector. This is the reason why … the awareness of international bodies for public sector accounting harmonization is significantly raising. The aim of the …
Persistent link: https://www.econbiz.de/10011079635
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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
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Comparative Study on Presentation of Statement of Financial Position in the Public Sector
Cretu, Carmen; Gheonea, Victoria; Sirbu, Carmen - In: Acta Universitatis Danubius. OEconomica (2011) 3(3), pp. 5-20
Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of...
Persistent link: https://www.econbiz.de/10010614586
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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
this paper we intend to present a parallel between International Financial Reporting Standards (IFRS) and IPSAS conjunction …, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS). In …
Persistent link: https://www.econbiz.de/10010743214
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European Accounting Normalization between Directives and IFRS Standards
Ionita (Nistor) Nicoleta; Ionita (Predescu) Lorena - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1039-1044
The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and … measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However … the approaching of this issue requires a short review of the normalization process and accounting harmonization in order …
Persistent link: https://www.econbiz.de/10010632530
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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...
Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217
Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of …
Persistent link: https://www.econbiz.de/10010679419