INA, MITU; ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2013) 2, pp. 540-549
The International Public Sector Accounting Standards Board (IPSASB) has released in June 2012 a Consultation Paper (CP) entitled “Public Sector Combinations†(PSCs) to initiate discussion on the possible accounting treatment for these events. The purpose of this paper is to examine and...
