Similarities And Dissimilarities Between The Romanian Public Accounting System And Ipsas 1 – Presentation Of Financial Statements
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- Isabel Brusca & Vicente Montesinos & Danny S. L. Chow, 2013. "Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 437-444, November.
- Nadia Albu & Cătălin Nicolae Albu, 2012. "International Financial Reporting Standards in an Emerging Economy: Lessons from Romania," Australian Accounting Review, CPA Australia, vol. 22(4), pages 341-352, December.
- J. Christiaens & B. Reyniers, 2009. "Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/600, Ghent University, Faculty of Economics and Business Administration.
- J. Christiaens & C. Vanhee & F. Manes-Rossi & N. Aversano, 2013. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/845, Ghent University, Faculty of Economics and Business Administration.
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Keywords
Similarity; Dissimilarity; IPSAS Romania;All these keywords.
JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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