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Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS) Cover

Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS)

Open Access
|Sep 2021

References

  1. Government of Romania. (2003). Government Order no. 81/2003 on the revaluation and amortization of fixed assets in the patrimony of public institutions, with subsequent amendments and completions. The Official Gazette of Romania, Part I, no. 624 of August 31, 2003.
  2. International Public Sector Accounting Standards Board. (2021). International Public Sector Accounting Standards (IPSAS). Volumes I and II, New York.
  3. Ministry of Public Finance. (2005). OMPF no. 2861/2009 for the approval of the Norms regarding the organization and performance of the inventory of the elements of the nature of assets, debts and equity. The Official Gazette of Romania, Part I, no. 704 of October 20, 2009.
  4. Parliament of Romania. (1998). Law no. 213 of November 17, 1998 on public property and its legal regime. The Official Gazette of Romania, Part I, no. 448 of November 24, 1998.
  5. Popa, A.F. (2021). Contabilitatea altor tipuri de entităţi. Bucharest: CECCAR Publishing House.
  6. Rantrop & Straton, Advisor publication. (2018). “Contabilitate pentru instituţii publice”, “Politici contabile privind activele fixe corporale conform IPSAS – 17 – Imobilizări corporale” published in October.
DOI: https://doi.org/10.2478/raft-2021-0029 | Journal eISSN: 3100-5071 | Journal ISSN: 3100-5063
Language: English
Page range: 223 - 232
Published on: Sep 27, 2021
In partnership with: Paradigm Publishing Services

© 2021 Dumitru Nica, Nicu Elinor Beşteliu, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.