Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

The Agriculture theme raises a lot of problems fom the point of view of its reflection in the public sector accounting. In this context, at international level, there was need for a separate international regulation on this topic. According to IAS 41 Agriculture, a project has been subject to...

Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics....