期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2004
卷号：XIII
页码：113-121
出版社：University of Oradea
摘要：Accrual accounting basis allows the development of public accounting basis to achieve its fundamental
scope of reliability of the assets.
This accounting basis will also allows the beginning application of international public sector accounting
standards in order to improve the financial ability of the governmental authorities in their relations with the
investors, and also the ability in comparing the financial statements between the different governmental
authorities.
