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Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities Cover

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

By: Corina Enache  
Open Access
|Dec 2019

References

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  2. Brusca, I., Gómez-Villegas, M., & Montesinos, V. (2016). Public Financial Management Reforms: The Role of IPSAS in Latin-America. Public Administration and Development, Vol. 36, No. 1, 51-64.10.1002/pad.1747
  3. European Parliament & Council of the European Union. (2002). Regulation (EC) no. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards.
  4. International Federation of Accountants (IFAC). (2013). Handbook of IPSAS norms. Vol.1, translated and republished by The Body of Accountants Experts and Authorized Accountants from Romania, Bucharest.
  5. International Federation of Accountants. (2019). available at: https://www.ifac.org/about-ifac, accessed on 12 October 2019.
  6. International Public Sector Accounting Standards (IPSAS). (2012). Changes of IAS 1 Presentation of financial statements. Commission Regulation (EU) no. 475/2012, Bruxelles: Official Journal of the European Union, no. 6 / 5 June 2012.
  7. International Public Sector Accounting Standards Board. (2019). available at: https://www.ipsasb.org, accessed on 10 September 2019.
  8. Morariu, A. (2012). IAS 2 Inventories, Convergences and divergences between IAS 2 and the National Norm (OMFP 3055/2009), Bucharest.
  9. National Securities Commission. (2011). Regulation of the National Securities Commission no. 3 / 2011 on the Accounting Regulations in compliance with the VII Directive of the European Economic Communities applicable to the entities authorized, regulated and supervised by the National Securities Commission. Bucharest: Official Gazette, no. 156 / 3 March 2011.
  10. Romanian Parliament. (1991). Law no. 82/1991 – Law on Accounting, republished. Bucharest: Official Gazette. no. 454 / 18 June 2008.
DOI: https://doi.org/10.2478/bsaft-2019-0014 | Journal eISSN: 3100-5098 | Journal ISSN: 3100-508X
Language: English
Page range: 124 - 130
Published on: Dec 17, 2019
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2019 Corina Enache, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.