Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS
The issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process of reforming of budgetary accounting regardi...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2022-09-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/28.pdf |
| _version_ | 1811338963924811776 |
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| author | Tatiana Railean |
| author_facet | Tatiana Railean |
| author_sort | Tatiana Railean |
| collection | DOAJ |
| description | The issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process of reforming of budgetary
accounting regarding to adoption of IPSAS. The research methodology was based on the detailed analysis of the domestic and international normative framework, on the use of the deductive and analytical approach to the theoretical concepts of the IPSAS financial reports and the method of their formation. Due to the logical synthesis, some fundamental recommendations were given, according to our consideration, and a draft component of financial reports was elaborated, which are aligned with the IPSAS requirements and at the same time maintain the specific characteristics of the Republic of Moldova. |
| first_indexed | 2024-04-13T18:19:02Z |
| format | Article |
| id | doaj.art-a6f9591abc7e4a93a60eeeafd0ca91ff |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-04-13T18:19:02Z |
| publishDate | 2022-09-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-a6f9591abc7e4a93a60eeeafd0ca91ff2022-12-22T02:35:34ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272022-09-01XXII1981992Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS Tatiana Railean0Academy of Economic Studies of Moldova, Republic of MoldovaThe issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process of reforming of budgetary accounting regarding to adoption of IPSAS. The research methodology was based on the detailed analysis of the domestic and international normative framework, on the use of the deductive and analytical approach to the theoretical concepts of the IPSAS financial reports and the method of their formation. Due to the logical synthesis, some fundamental recommendations were given, according to our consideration, and a draft component of financial reports was elaborated, which are aligned with the IPSAS requirements and at the same time maintain the specific characteristics of the Republic of Moldova. https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/28.pdfinternational public sector accounting standardsfinancial reportingpublic sectorqualitative information |
| spellingShingle | Tatiana Railean Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS Ovidius University Annals: Economic Sciences Series international public sector accounting standards financial reporting public sector qualitative information |
| title | Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS |
| title_full | Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS |
| title_fullStr | Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS |
| title_full_unstemmed | Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS |
| title_short | Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS |
| title_sort | modernization of public financial reporting in the republic of moldova in accordance with ipsas |
| topic | international public sector accounting standards financial reporting public sector qualitative information |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/28.pdf |
| work_keys_str_mv | AT tatianarailean modernizationofpublicfinancialreportingintherepublicofmoldovainaccordancewithipsas |