摘要：The increasing need for information in the public sector entities, corroborated with the need to provide
comparable and transparent information, have constituted consequences of the development and popularization
of IPSAS standards, high quality standards inspired by IFRS, which, since 1996, have led to the development of
an original doctrine on all public sector issues. The process of developing the accounting of public institutions,
includes the adoption of accrual accounting in the assessment and reporting of the financial performances in
accordance with IPSAS, according to which the use of accrual accounting is a principle of accounting by which
transactions and events are recognized at the time of their occurrence and not at the time of their materialization
in cash or cash equivalents received or paid.
关键词：financial performance; national accounting regulations; treasury result; internal control
