BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscibe the Public Administrations’area (S.13), its division into subsectors and also to define the modalities of their financial statements’ aggregation. The exploratory study and empirical observation were employed for this research. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment. The research aimed at assessing the practical utility of the model proposed in contributing to enhance correctness, premptitude and quality in delivering accounting information to its users.
Authors and Affiliations
Gabi Dragu, Alina Puţan, Aitai Marian
Keywords
Related Articles
- EP ID EP102609
- DOI -
- Views 106
- Downloads 0
FINANCIAL INFORMATION SECURITY IN THE CLOUD
For the romanian accounting market the implementation of specific accounting operations using cloud computing based solutions is now a reality. In this article we want to present the main security issues related to the...
CHANGES IN LABOUR FORCE EXTERNAL MOBILITY MODEL FOR ROMANIANS. MAIN RESTRICTIONS AND CHALLENGES
The strongest determination of external labour mobility is given by the economic development level from the country of destination and the superior equivalent income that might be obtained by wage employment or entrepr...
INNOVATIVE BUSINESS MODELS IN THE MEDIA INDUSTRY
In the modern media industry, in addition to the traditional business model of proprietary products selling, there are a number of new business models that involve free distribution of whole products, or some parts of th...
GRI COMPLIANCE AND PREREQUISITES OF INTEGRATED REPORTING FOR ASIAN-PACIFIC COMPANIES
Corporate reporting in recent times faces a series of challenges as companies are expected to reassess their strategy for information disclosure. Within a global economic environment that is continuously evolving, ther...
CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION
In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economic entities to a higher degree than that offered by the bank...