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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 3, Year 2018| RECOGNITION AND MEASUREMENT OF PROVISIONS IN THE ACCOUNTING OF PUBLIC INSTITUTIONS ACCORDING TO NATIONAL AND INTERNATIONAL LAW | 
Download | | Author(s): Marian Socoliuc | | DOI: 10.4316/EJAFB.2018.6311 | | Abstract: This paper aims to delimit the conditions for recognition and the assessment of provisions in the accounting of public institutions in Romania in the context of the last legislative amendments of the Order of the Minister of Public Finance no. 1917/2005, imposed by the implementation of the international public sector accounting standards (IPSAS) in the Romanian accounting. The paper also analyses the differences in the accounting legislation between provisions and debts, as well as the peculiarities of the recognition and evaluation of provisions. | | Keywords: Provisions, Recognition, Assessment, IPSAS | References:
Books
1. Colectiv Rentrop & Straton. (2017). Consilier - Contabilitatea Pentru Institu?ii Publice.
Ghid Practic, Rentrop&Straton.
2. R?descu, N. (2016). Consilier - Contabilitatea Pentru Institu?ii Publice. Ghid Practic, Rentrop&Straton.
Legislation
3. OMFP 1917/2005 On The Approval Of The Methodological Norms Regarding The Organization And Management Of The Accounting Of Public Institutions, The Plan Of Accounts For Public Institutions And The Instructions For Its Implementation, Updated 2019.
4. IPSASB. (2016). Manualul De Norme Interna?ionale De Contabilitate Pentru Sectorul Public, CECCAR, Bucharest.
5. IPSAS International Accounting Standards For The Public Sector. (2009). IPSAS 19 – Privileges, Liabilities And Contingent Assets, CECCAR., Bucharest.
Internet Source
6. International Public Sector Accounting Standards Board. Retrieved November 5, 2018 From: Https://www.ifac.org/system/files/publications/files/ipsas-19-provisions-c.pdf.
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