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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 1, Number 1, Year 2013| MOMENTS IN THE MODERNISATION OF PUBLIC ACCOUNTING IN ROMANIA. A CASE STUDY REGARDING THE REVALUATION AND ARMONIZATION OF FIXED ASSETS | 
Download | | Author(s): Geanina Maciuca, Mihai Seucea | | DOI: 10.4316/EJAFB.2013.119 | | Abstract: The introduction of accrual accounting in the public sector is a recent phenomenon and a
worldwide subject of debate. In this article, we presented the steps taken by Romania in adopting
accrual accounting, first as a candidate country for European Union accession and later as a
member state. Furthermore, we studied how the transition to accrual accounting led to a better
management of the assets of public institution while choosing, as a case study, the revaluation and
amortization of fixed assets.
The scientific approach of this research paper consists of two parts: in the first part, we presented
a gradual historical evolution of public accounting, combined with Romania's efforts in adopting
accrual accounting. In the second part, we showed, in the form of a case study, the advantages of
introducing amortization and revaluation of fixed assets as a first step in the strengthening of
accrual accounting. | | Keywords: Accrual Accounting, Cash Accounting, Revaluation, Amortization | References:
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