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Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities

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  • Aurelia Åžtefănescu
  • Eugeniu Å¢urlea

Abstract

The development of the accounting system of the public sector entities at mondial level has focused on taking up the accrual accounting as foundation for the financial reporting and totally or partially giving up the cash accounting. Within this context, by this research, we define the coordinates of the accrual accounting, we analyse the adoption of it as a financial reporting basis into the public sector at international level and also the implications of completing the cash accounting with the accrual accounting into the Romanian public sector. The research takes into consideration a synthesis of the ideas published upon this topic into the professional literature, the regulations issued by the national and international accounting regulators, by accounting bodies.

Suggested Citation

  • Aurelia Åžtefănescu & Eugeniu Å¢urlea, 2011. "Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-14.
    • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:14
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/14.pdf
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    References listed on IDEAS

    as
    1. Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
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    More about this item

    Keywords

    public sector entity; accrual accounting; financial reporting; International Public Sector Accounting Standards (IPSAS);
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • H - Public Economics

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