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Considerations Regarding the Need for Normalization in Accounting, in Public Institutions

Author

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  • Margareta (Făgădar) GhiÅŸa

    (“1st of December 1918†University of Alba Iulia)

Abstract

Various techniques, methods and processes have been developed in Romania that respect the basic accounting principles and through which entities can provide real and complete information to different categories of users in order to make decisions. All accounting rules required, through state intervention, necessarily by a legal rule are accounting regulations which must be observed, both for the preparation and presentation of accounting information, with the help of professional accountants, by assuming responsibility toward the public as a result of professional judgment. This work covers issues relating to the need for professional judgment, in accounting, including in the case of accounting policies and changes, legislative provisions and, in this respect, ways of implementing them and presenting information.

Suggested Citation

  • Margareta (Făgădar) GhiÅŸa, 2020. "Considerations Regarding the Need for Normalization in Accounting, in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 903-907, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:903-907
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/16.pdf
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    More about this item

    Keywords

    Professional judgment; changes in accounting policies; local public administration;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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