| Conţinutul numărului revistei |
| Articolul precedent |
| Articolul urmator |
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 1027 130 |
| Ultima descărcare din IBN: 2024-04-19 12:33 |
| Căutarea după subiecte similare conform CZU |
| 657.1 (184) |
| Contabilitate (938) |
 SM ISO690:2012TABAN, Elena. Principiile de evaluare a elementelor contabile în instituţiile publice. In: Acta et commentationes (Ştiinţe ale Educaţiei), 2013, nr. 1(2), pp. 126-132. ISSN 1857-0623. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Acta et commentationes (Ştiinţe ale Educaţiei) | ||||||
| Numărul 1(2) / 2013 / ISSN 1857-0623 /ISSNe 2587-3636 | ||||||
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| CZU: 657.1 | ||||||
| Pag. 126-132 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
In this article the author discloses the principles of recognition and evaluation of the accounting elements in institutions from public sector and the necessity to adjust them to the rules and requirements of International Public Sector Accounting Standards (IPSAS). In threshold on accounting reform of evidence in the budgetary system, argumentation of principles and rational moments of recognition and evaluation of accounting elements issues aspects of great importance, which should draw special attention to both for the legislative foundation bases, and their implementation in practice. |
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