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- Title
Some New Approaches in Romanian Public Institutions Accounting according to the New Accounting Rules.
- Authors
Iov, Daniela Rodica
- Abstract
Public institutions accounting information, especially the synthetic information extracted from the annual reports made by those institutions, has the ability of giving to the interested parties a strong study base for the purpose of evaluating the financial state and the performance of such entities. From the institution's perspective, financial performance focuses on efficiency, economy and effectiveness of using public resources. The new accounts chart, applicable since the 2014 financial year, creates a link between information regarding the main income and expenses accounting and the flows of budget implementation. The examples of operations given below are highlighting some recent changes in the accounting of public institutions, according to the new Romanian accounting regulations.
- Subjects
ROMANIA; PUBLIC institutions; ACCOUNTING laws; FINANCIAL performance; INDUSTRIAL costs
- Publication
Economic Insights - Trends & Challenges, 2015, Vol 67, Issue 3, p51
- ISSN
2284-8576
- Publication type
Article