SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 – PRESENTATION OF FINANCIAL STATEMENTS

SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 – PRESENTATION OF FINANCIAL STATEMENTS

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 ac...

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Bibliographic Details
Main Author: Andrei-Răzvan CRIȘAN
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-06-01
Series:SEA: Practical Application of Science
Subjects:
Similarity
Dissimilarity
IPSAS Romania
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_4_23.pdf

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