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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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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
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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
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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
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Interdependence Between Public and Private Sector in Services - a Regional Development Tool
Constantin, BOB; Elena, BALALIA Alina - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 392-397
Starting from some relevant theories regarding the interdependence between the public and private sector, the reality shows that these sectors are connected one with each other, even more by daily activities. Three main key market segments (manufacturing, construction and automotive industries)...
Persistent link: https://www.econbiz.de/10008854800
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Is there a Laffer Curve between Private Output and Public Sector Employment?
Koskela, Erkki - In: CESifo Forum 2 (2001) 4, pp. 48-50
Persistent link: https://www.econbiz.de/10004998630
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Efficient Provision of High-Quality Early Childhood Education: Does the Private Sector or Public Sector Do It Best?
Blau, David; Currie, Janet - In: CESifo DICE Report 6 (2008) 2, pp. 15-20
Persistent link: https://www.econbiz.de/10005037322
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The Regulation and Privatisation of the Public Water Supply and the Resulting Competitive Effects
Wackerbauer, Johann - In: CESifo DICE Report 4 (2006) 4, pp. 42-49
Persistent link: https://www.econbiz.de/10005037345
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Constraints to strengthening public sector accountability through civil society: the case of Morocco
Bergh, Sylvia I. - In: International Journal of Public Policy 4 (2009) 3/4, pp. 344-365
This paper discusses the extent to which civil society contributes to strengthening public sector accountability in Morocco. The main argument in this paper is that despite a few recent encouraging examples, civil society's role in strengthening public sector accountability remains limited at...
Persistent link: https://www.econbiz.de/10010670262
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DIFFICULTIES IN RECOGNIZING INTO ACCOUNTING AND FINANCIAL REPORTING THE INFORMATION ON STOCKS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA
STEFANESCU, AURELIA - In: International Conference Modern Approaches in … 5 (2011) 1, pp. 573-579
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...
Persistent link: https://www.econbiz.de/10010541136