Considerations About the Application of Accrual Accounting on the Public Sector in Romania

The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whole entire system to the latest circumstances domina...

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Bibliographic Details
Main Author: Cristina Elena Georgescu
Format: Article
Language:English
Published: Ovidius University Press 2021-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/10.pdf