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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 1, Year 2018| CONCEPTUAL CONVERGENCE OF ROMANIAN ACCOUNTING WITH INTERNATIONAL ACCOUNTING STANDARDS FOR THE PUBLIC SECTOR IN THE FIELD OF TANGIBLE ASSETS/FIXED ASSETS | 
Download | | Author(s): Marian Socoliuc | | DOI: 10.4316/EJAFB.2018.617 | | Abstract: The present paper analyzes, in conceptual terms, the extent to which the IPSAS 17 public sector accounting standard has been implemented in the national law. The definition of concepts and their implementation in national legislation is of particular importance in the desire of international regulatory bodies to create a common language at international level and for public institutions, not only for private ones. We therefore believe that this approach must be based on a rigorous analysis of the concepts used. Without being exhaustive, the paper analyzes the specific terminology of tangible assets / fixed assets only, from the perspective of the international and national accounting referential, incident to the present theme. | | Keywords: Public Sector, IPSAS, EPSAS, National Regulations, Accounting Harmonization | References:
Books
1. Colectiv Rentrop & Straton. (2017). Consilier - Contabilitatea Pentru Institu?ii Publice. Ghid Practic, Rentrop&Straton.
Legislation
2. OMFP 1917/2005 Privind Aprobarea Normelor Metodologice Privind Organizarea ?i Conducerea Contabilit??ii Institu?iilor Publice, Planul De Conturi Pentru Institu?iile Publice ?i Instruc?iunile De Aplicare A Acestuia, Actualizat 2018.
3. IPSASB (2013). Manualul De Norme Interna?ionale De Contabilitate Pentru Sectorul Public, CECCAR, Bucharest.
4. IPSAS Standardele Interna?ionale De Contabilitate Pentru Sectorul Public. (2009). IPSAS 17 – Imobiliz?ri Corporale, CECCAR., Bucharest.
Thesis/ Dissertation
5. Cri?an, A.R. (2017). Armonizare Contabil? în Sectorul Public în Context European, Ph.D. Thesis, Babes Bolyai University, Cluj Napoca.
Magazine
6. Tiron-Tudor, A. & Cri?an, A. (2017). Elemente IPSAS Reg?site în Reglement?rile Române?ti De Contabilitate Pentru Sectorul Public – Armonizarea Formal?. CECCAR
Business Magazine, 36, Retrieved January 8, 2018 From:
Http://www.ceccarbusinessmagazine.ro/elemente-ipsas-regasite-in-reglementarileromanesti-de-contabilitate-pentru-sectorul-public-armonizarea-formala-i-a2502/.
Internet Source
7. International Public Sector Accounting Standards Board Https://www.ifac.org/system/files/publications/files/IPSASB.pdf, [accesed At December 27, 2017]
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