Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standar...

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Bibliographic Details
Main Author: Enache Corina
Format: Article
Language:English
Published: Sciendo 2019-12-01
Series:Scientific Bulletin
Subjects:
international public sector accounting standards
intangible assets
stocks
human resources expenditures
Online Access:https://doi.org/10.2478/bsaft-2019-0014

Internet

https://doi.org/10.2478/bsaft-2019-0014

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