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Public sector accounting and the sustainability of public finance among accounting bases, harmonization, and flexibility concerns

Giosi, Alessandro - In: Accountability, ethics and sustainability of …, (pp. 155-173). 2020

Persistent link: https://www.econbiz.de/10012134714

European Accounting Normalization between Directives and IFRS Standards

Ionita (Nistor) Nicoleta; Ionita (Predescu) Lorena - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1039-1044

The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and … the approaching of this issue requires a short review of the normalization process and accounting harmonization in order …

Persistent link: https://www.econbiz.de/10010632530

From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken by Romanian Credit Institutions

Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued...

Persistent link: https://www.econbiz.de/10010679419

IASB Framework Regarding the Harmonization of Financial Statements

Bran, Nicoleta-Cornelia; Mărgărit, Sorina-Geanina; … - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 53-60

Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity … of general accounting framework for harmonization financial statements aiming to be a starting point for research … order to understand theoretical concept regarding the demarcation of the harmonization concept. …

Persistent link: https://www.econbiz.de/10011067085

Comparative Study on Presentation of Statement of Financial Position in the Public Sector

Cretu, Carmen; Gheonea, Victoria; Sirbu, Carmen - In: Acta Universitatis Danubius. OEconomica (2011) 3(3), pp. 5-20

Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of...

Persistent link: https://www.econbiz.de/10010614586

Implications of the EU regulation on public oversight systems for statutory auditors

Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150

Persistent link: https://www.econbiz.de/10015396488

The organization of cash flow in Romania

Spineanu-Georgescu, Luciana; Mihu, Ștefan - In: Economics, management and financial markets 11 (2016) 1, pp. 355-360

Persistent link: https://www.econbiz.de/10011813957

The effect of supranational banking supervision on the financial sector : event study evidence from Europe

Loipersberger, Florian - In: Empirical essays on financial integration and dishonest …, (pp. 7-41, 95-104). 2018

Persistent link: https://www.econbiz.de/10012665429

Intersectoral flows in the economies of the Visegrad Group countries

Przybyliński, Michał; Trębska, Joanna - In: Comparative Economic Research. Central and Eastern Europe 26 (2023) 3, pp. 31-52

We present a comparative study of flows between institutional sectors in the economies of Czechia, Hungary, Poland and Slovakia, with particular emphasis on the role of the foreign sector. The purpose of our study is to determine the strength and nature of inter-sectoral ties in the analyzed...

Persistent link: https://www.econbiz.de/10014516348

Non-profit Institutions' Funding Resources in the Time of Crisis: Market or Government?

Hyanek, Vladimir; Prouzová, Zuzana - 2015

According to the theory, there are reasons to assume that non-profit institutions (NPI) behave specifically, in the way that is significantly different from the behaviour typical for both for-profit and public service providers. We focus on the research question whether NPIs, in tough times of...

Persistent link: https://www.econbiz.de/10012232337