期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2011
期号：4
页码：70-73
语种：English
出版社：Academica Brâncuşi
摘要：International Financial Reporting Standards together with Public Sector Accounting Standards are based on professional reasoning by appealing to principles that can lead to several solutions for a certain problem.In this respect Romanian economic mechanisms have a high level of rigidity in the implementation of accounting concepts and principles so that it is important to highlight the aspects that generate added value in the current economic climate.Even since 2005 the harmonization of Romanian accounting with the directives of International Accounting Standards,which came to support the harmonization of rules and principles concerning the development of annual financial statements of public institutions,is the most important and essential challenge for administrative environment.Assets and contingent liabilities are elements which in terms of the law cannot be included in the assets of a public institution that is why accounting of these elements must be performed using special off-balance sheet accounts.The purpose of this work emphasizes the opportunity and the recognition of economic events whose elements should be reflected in balance sheet,but also the appropriate and necessary moment of making entries over special accounts off the balance sheet in accordance with IPSAS 191.
