文章基本信息

标题：INNOVATIVE PERSPECTIVESONTHE ACCOUNTINGOF ROMANIANPUBLIC INSTITUTIONSOF ACADEMICEDUCATION
本地全文：下载
作者：Cristina-Petrina Drăgușin ; Maria Criveanu
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2015
卷号：1
页码：1-8
语种：English
出版社：Universitaria Craiova
摘要：At national level,the subject of public accounting is more relevant than ever,the legislator showing intense concerns for modernizing the specific rules in order to adapt to the requirements of the actual economy,under the significant impact of globalization as an overall phenomenon.Therefore,our paper presents the accounting of Romanian public institutions in full reformist process,starting to take shape the new vision in the field on the background of the community approach of contouring the European Public Sector Accounting Standards (EPSAS) starting from the International Public Sector Accounting Standards (IPSAS).Moreover,the normative "revolution" with impact on public accounting manifested in our country starting with 2014,leads us to anticipate important innovations on financial reporting in public institutions of academic education on the background of the obvious trend of rallying to the community paradigm.
关键词：public universities;EPSAS;IPSAS;accounting codification;financial reporting.