THE PUBLIC INSTITUTIONS ACCOUNTING POLICIES AND PROCEDURES MANUAL – THE ENTITIES ACCOUNTING PROFESSIONALS’ OR THE SPECIALIZED FIRMS’ DESIGN?

THE PUBLIC INSTITUTIONS ACCOUNTING POLICIES AND PROCEDURES MANUAL – THE ENTITIES ACCOUNTING PROFESSIONALS’ OR THE SPECIALIZED FIRMS’ DESIGN?

The accounting regulations in force, by OMFP no.1917/2005 with their subsequent changes and completions, namely OUG no.37/2011 modifying and completing the Accountancy Law no.82/1991, foresee, for public institutions, the elaboration and the approval of an Accounting Policies and Procedures Manual,...

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Bibliographic Details
Main Author: Marinela – Daniela MANEA
Format: Article
Language:English
Published: Technopress 2017-06-01
Series:Journal of Public Administration, Finance and Law
Subjects:
accounting policies
procedures manual
public entities
evaluation rules
Online Access:http://www.jopafl.com/uploads/issue11/THE_PUBLIC_INSTITUTIONS_ACCOUNTING_POLICIES_AND_PROCEDURES_MANUAL_THE_ENTITIES_ACCOUNTING_PROFESSIONALS_OR_THE_SPECIALIZED_FIRMS_DESIGN.pdf

Internet

http://www.jopafl.com/uploads/issue11/THE_PUBLIC_INSTITUTIONS_ACCOUNTING_POLICIES_AND_PROCEDURES_MANUAL_THE_ENTITIES_ACCOUNTING_PROFESSIONALS_OR_THE_SPECIALIZED_FIRMS_DESIGN.pdf

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