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Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS

Author

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  • Tatiana Railean

    (Academy of Economic Studies of Moldova, Republic of Moldova)

Abstract

The issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process of reforming of budgetary accounting regarding to adoption of IPSAS. The research methodology was based on the detailed analysis of the domestic and international normative framework, on the use of the deductive and analytical approach to the theoretical concepts of the IPSAS financial reports and the method of their formation. Due to the logical synthesis, some fundamental recommendations were given, according to our consideration, and a draft component of financial reports was elaborated, which are aligned with the IPSAS requirements and at the same time maintain the specific characteristics of the Republic of Moldova.

Suggested Citation

  • Tatiana Railean, 2022. "Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 981-992, September.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:981-992
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/28.pdf
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    References listed on IDEAS

    as
    1. Beatriz Cuadrado-Ballesteros & Marco Bisogno, 2021. "Public sector accounting reforms and the quality of governance," Public Money & Management, Taylor & Francis Journals, vol. 41(2), pages 107-117, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    International Public Sector Accounting Standards; financial reporting; public sector; qualitative information;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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