The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU). The accounting of public administration entities should provide a...

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Bibliographic Details
Main Authors: Košovská Iveta, Váryová Ivana, Ferenczi Vaňová Alexandra, Krajčírová Renáta
Format: Article
Language:English
Published: Sciendo 2014-12-01
Series:Acta Regionalia et Environmentalica
Subjects:
accounting
international public sector accounting standard
harmonization
accrual principle
Online Access:https://doi.org/10.1515/aree-2014-0012

Internet

https://doi.org/10.1515/aree-2014-0012

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