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IPSAS versus National Norms on Public Institutions' Own Capitals

Author

Listed:
  • Ecobici, Nicolae

Abstract

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

Suggested Citation

  • Ecobici, Nicolae, 2008. "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper 11228, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:11228
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    File URL: https://mpra.ub.uni-muenchen.de/11228/1/MPRA_paper_11228.pdf
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    Cited by:

    1. Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009. "Arguments for introducing accrual based accounting in the public sector," MPRA Paper 18134, University Library of Munich, Germany.

    More about this item

    Keywords

    IPSAS; national norms; own capitals; accrual accounting; cash accounting; reference frame; residual interest; financial standing;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • L33 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Comparison of Public and Private Enterprise and Nonprofit Institutions; Privatization; Contracting Out
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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